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V3870-16 ·13 September 2016 ·consulta-vinculante Medium impact
Tax

No withholding tax should be applied to invoices for agricultural and livestock services if provided within an economic activity

An agricultural and livestock services company has enquired whether it should apply withholding tax to its invoices and at what rate. The DGT has ruled that, as these are incomes derived from an economic activity, they are not subject to withholding.

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2016-09-13PublishedPublished 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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