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V0729-14 ·17 March 2014 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to seed supply and necessary technological services for agricultural holdings

An economic interest group requested clarification on the VAT rate applicable to the delivery of plant material and technology transfers (royalties) for protected varieties. The DGT has determined that the 10% reduced rate applies to seeds and technological services if provided to holders of agricultural, forestry, or livestock holdings and are necessary for their operations.

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2014-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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