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V0110-23 ·1 February 2023 ·consulta-vinculante Medium impact
Tax

Farmer's olives subject to 0% VAT if they maintain status as natural products

An association of olive oil mills has inquired whether olives supplied by farmers can qualify for the 0% VAT rate. The Directorate General for Taxes (DGT) has ruled that they can, provided the olives are classified as natural products under the Food Code.

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2023-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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