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A company has enquired whether purchasing timber from private individuals is subject to VAT and how to certify eligibility for the special regime. The DGT has ruled that the sale is subject to VAT if the individual is acting as a business entity, but the special agricultural and livestock regime may apply if all requirements are met.
Cuestión planteada - Si la venta de dichos aprovechamientos forestales está o no sujeta al Impuesto.
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