Skip to content
V0121-23 ·3 February 2023 ·consulta-vinculante Medium impact
Tax

Almond shells ineligible for reduced 5% VAT rate

A company sought clarification on whether marketing almond shells for use as fuel would qualify for the reduced 5% VAT rate. The DGT has ruled that this product is not included in the list of goods eligible for the reduced rate.

In 6 key points

How it affects those involved

Companies selling almond shells for fuel purposes must apply the standard VAT rate rather than the reduced rate.

Lifecycle

2023-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact