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V0131-22 ·25 January 2022 ·consulta-vinculante Medium impact
Tax

A 10% VAT rate applies to hemp seeds and natural flowers, and 21% to the remaining products

A company inquired which VAT rate applies to hemp buds, seeds, and CBD extracts. The DGT determines that seeds and natural flowers are taxed at 10%, while the remaining products are subject to the general rate of 21%.

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2022-01-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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