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A taxpayer has requested clarification on how to classify payments received through compulsory purchase (easements for right of way, occupation, and interest) within their agricultural activity. The DGT has ruled that the classification depends on whether the easement involves the declassification of the land and the specific nature of the interest payments.
Cuestión planteada Calificación de las cantidades percibidas, y cómputo de las mismas a efectos de la determinación del margen excluyente de la aplicación del método de estimación objetiva.
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