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V0373-20 ·19 February 2020 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to technical assistance for agricultural or livestock holdings

The taxpayer inquired about the VAT rate applicable to various technical services invoiced to owners of agricultural or livestock holdings. The DGT ruled that technical assistance services are subject to the 10% rate, whereas construction projects or site management services are subject to the 21% rate.

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2020-02-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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