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A livestock farmer inquired whether selling milk directly to end consumers and the hospitality sector affects their tax regime. The DGT ruled that they can maintain the special VAT regime and that their activity remains classified as livestock farming for Income Tax (IRPF) purposes.
This ruling provides legal certainty for livestock farmers selling directly to consumers or restaurants, confirming that such sales do not disqualify them from the special VAT regime or change their tax classification for Income Tax.
The tax team reviews your specific situation.
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