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V3370-20 ·17 November 2020 ·consulta-vinculante Medium impact
Tax

Application of the correction index for third-party production means depends on civil ownership

A taxpayer engaged in agricultural activity under the objective estimation regime asks whether she can apply the correction index for using third-party production means, as her husband performs the work using his own resources. The DGT rules that the ability to apply said index depends on whether the means are jointly owned under the community property regime or are the husband's separate property.

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2020-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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