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V3782-16 ·8 September 2016 ·consulta-vinculante Medium impact
Tax

Sale of single payment rights subject to 21% VAT under the general scheme

A farmer sought clarification on how to settle VAT following the isolated sale of her single payment rights. The DGT ruled that this transaction does not fall under the special agricultural scheme but must be taxed under the general scheme.

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2016-09-08PublishedPublished 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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