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V0368-26 ·20 February 2026 ·consulta-vinculante Medium impact
Tax

VAT rate for grape purchases depends on who carries out the sale under a partnership agreement

A winery asks how grapes purchased from suppliers are taxed under a partnership agreement. The DGT explains that the VAT rate varies depending on whether the community of property (partner), the landowners, or both jointly carry out the sale.

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2026-02-20PublishedPublished 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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