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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Livestock can be written off at production cost with feed index if market value threshold met
V0452-26
10% reduced VAT applies if product is agricultural and qualifies as fertilizer or pesticide
V0966-25
Irrigation crop correction index cannot be applied if the irrigation community is not registered for excise duties
V2411-23
Farmers may apply the irrigation correction index for electric power if the Water Board is part of a registered community
V1687-23
Reduced 10% VAT rate applies to calcium carbonate used as an agricultural or forestry conditioner or amendment
V0846-23
Text editors (natural persons) must pay tax under group 869 of the second section of the IAE
V0839-23
Inflation correction coefficients cannot be applied to the acquisition value of rural property
V0799-23
The corrective index for irrigation using electricity may be applied if the irrigation community is registered
V1366-22
Crop correction index cannot be applied to irrigated land using electricity if water is distributed by an SAT
V1361-22
Correction index for small businesses may apply even when using an additional premises as a warehouse
V3173-21
The seasonal activity correction index and a calculation of the module based on hours dedicated may be applied
V2296-21
Sand subject to 10% VAT only if classified as fertiliser, corrector or soil improver and suitable for agricultural use
V2099-21
Application of the correction index for third-party production means depends on civil ownership
V3370-20
Correction index for small businesses cannot be applied if premises or staff limits are exceeded
V1691-20
10% VAT rate applies to peat if suitable for agricultural use and classified as fertiliser or soil improver
V1436-20
Small business correction index applicable if there is one salaried worker and one replacement due to pregnancy risk
V1260-20
0.80 correction index applicable to irrigated crops using electricity subject to specific requirements
V3157-19
No specific correction index exists for seasonal activities under the objective estimation method
V0353-19
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