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V2953-18 ·14 November 2018 ·consulta-vinculante Medium impact
Tax

Timber sales by individuals may be subject to VAT or eligible for the special agricultural, livestock and fishing regime

A company has enquired whether purchasing timber from private individuals is subject to VAT and how to certify eligibility for the special regime. The DGT has ruled that the sale is subject to VAT if the individual is acting as a business entity, but the special agricultural and livestock regime may apply if all requirements are met.

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2018-11-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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