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V3049-16 ·30 June 2016 ·consulta-vinculante Medium impact
FISCAL

Sales of calves from a community of property to a commercial company are subject to a 2% retention

A community of property engaged in livestock activities asks whether IRPF retention applies to sales of calves to a commercial company. The DGT confirms that retention does apply, at the rate corresponding to livestock activities.

In 6 key points

Lifecycle

2016-06-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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