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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
An farmer asks whether harvesting olives for personal use falls under the special agricultural regime and how to declare income in personal income tax. The DGT responds that it does not fall under the special agricultural regime and must be taxed at the general rate of 21%.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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