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V3106-21 ·14 December 2021 ·consulta-vinculante Medium impact
Tax

Combining the simplified VAT scheme with the special scheme for agriculture, livestock and fisheries is possible

A taxpayer operating both a beekeeping business and a cattle farm has enquired which VAT schemes apply and whether they can be used simultaneously. The DGT clarifies that beekeeping is subject to the special scheme, while livestock farming may use either the special or simplified scheme depending on its nature.

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2021-12-14PublishedPublished 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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