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V0387-22 ·28 February 2022 ·consulta-vinculante Medium impact
Tax

Seed potatoes taxed at 4% if classified as tubers or 10% otherwise

A query was made regarding the VAT rate applicable to the supply of potatoes intended for sowing. The DGT has determined that the rate depends on whether the product qualifies as a tuber under current regulations.

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2022-02-28PublishedPublished 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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