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V2343-18 ·20 August 2018 ·consulta-vinculante Medium impact
Tax

The assignment of urban orchards with ancillary services is subject to but exempt from VAT

A natural person inquires about the taxation of operating urban land as an organic orchard with services including tools, supplies, and courses. The DGT determines that the assignment of the orchard is a service provision exempt from VAT and specifies the corresponding IAE headings.

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2018-08-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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