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V2364-20 ·10 July 2020 ·consulta-vinculante Medium impact
Tax

Higher than 2% rate applicable to instalment payments for fishing activities

A holder of a fishing activity has enquired whether it is possible to apply an instalment payment percentage higher than the one established by the regulations. The Directorate-General for Taxes (DGT) responds that the regulations allow for the application of percentages higher than the general rates.

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Lifecycle

2020-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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