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V4260-16 ·5 October 2016 ·consulta-vinculante Medium impact
Tax

90% discount applicable if forest area exceeds 80% of agricultural holding

A query was raised regarding whether farms located within natural parks can benefit from the reduction provided for in Law 19/1995. The DGT has determined that combining forestry and livestock activities is permissible, provided that the forest area accounts for more than 80% of the holding.

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2016-10-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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