Skip to content
V0410-20 ·20 February 2020 ·consulta-vinculante Medium impact
Tax

Agronomic advisory services for agricultural holdings subject to 10% VAT

An agricultural engineer has requested clarification on the VAT rate applicable to advisory services provided to holders of agricultural holdings. The Directorate General for Taxes (DGT) has ruled that these services are classified as technical assistance and are therefore eligible for the reduced rate of 10%.

In 5 key points

Lifecycle

2020-02-20PublishedPublished 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