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V3068-16 ·4 July 2016 ·consulta-vinculante Medium impact
Tax

Renouncing the simplified VAT scheme in hospitality excludes the special agricultural scheme

A taxpayer inquired whether it is possible to simultaneously apply the special agricultural scheme and the general hospitality scheme. The Tax Agency responded that if the hospitality activity requires the simplified scheme and the taxpayer renounces it, they will also lose eligibility for the special agricultural scheme.

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2016-07-04PublishedPublished 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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