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V2379-22 ·16 November 2022 ·consulta-vinculante Medium impact
Tax

Transfer of carbon dioxide absorption rights subject to VAT at the standard rate of 21%

A company requested clarification on whether the transfer of CO2 absorption rights derived from tree plantations is subject to VAT. The DGT ruled that these operations constitute the provision of services subject to the tax.

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2022-11-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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