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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Agricultural businesses in Andalusia and Extremadura: 12 months to benefit from flood damage aid
BOE-A-2026-8121
The 10% reduced VAT rate applies to technical assistance required for agricultural holdings
V0981-23
Earthmoving for crop preparation may qualify for the reduced 10% VAT rate
V1278-21
Reduced 10% VAT rate applies to technical assistance services for agricultural, forestry or livestock holdings
V3579-20
No capital gain or loss is generated in the donation of companies if the requirements of art. 20.6 of the ISD Law are met
V3581-20
VAT rate for disinfection and pest control services depends on service nature and recipient
V0664-20
Agronomic advisory services for agricultural holdings subject to 10% VAT
V0410-20
10% VAT rate applies to technical assistance for agricultural or livestock holdings
V0373-20
The reduced VAT rate of 10% applies to services necessary for the development of agricultural holdings
V1692-19
Tree removal services taxed at 21% unless deemed necessary for agricultural exploitation
V0789-18
Reduced 10% VAT rate applies to seeds, plants and agricultural technology royalties under certain conditions
V1548-15
A flat-rate compensation of 12% applies to the sale price of maize delivered to the cooperative
V2180-14
Reverse charge mechanism does not apply to ancillary constructions for agricultural holdings
V1788-14
Garden construction and maintenance services taxed at 21% VAT, except for residential works
V1247-14
No application of passive subject investment in greenhouse construction for agricultural farms
V0598-14
Inversion of the passive subject does not apply to auxiliary sheds in agricultural operations
V0397-14
V0149-14
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