Skip to content
V2411-23 ·7 September 2023 ·consulta-vinculante Medium impact
Tax

Irrigation crop correction index cannot be applied if the irrigation community is not registered for excise duties

A farmer inquired whether they could apply a correction index based on the use of electricity for irrigation. The DGT ruled that to apply this index, both the taxpayer and the irrigation community in which they participate must be registered in the territorial register of the excise duty management office.

In 6 key points

Lifecycle

2023-09-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact