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V2307-25 ·26 November 2025 ·consulta-vinculante Medium impact
Tax

Prescribes right to charge VAT to customers after exclusion from agricultural special regime

A community of property inquired whether it could charge VAT to its customers after being excluded from the agricultural, livestock and fishing special regime due to exceeding volume thresholds. The DGT determines that the right to rectify and charge VAT has prescribed, as more than four years have passed since the provisional settlement became final.

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2025-11-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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