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V2494-22 ·2 December 2022 ·consulta-vinculante Medium impact
Tax

Special agricultural tax regime applicable to online citrus fruit sales

A farmer inquired whether the special agricultural tax regime could be applied to selling citrus fruits online via Amazon. The Directorate General for Taxes (DGT) ruled that online sales do not constitute commercialisation through fixed establishments outside the farm.

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2022-12-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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