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V0812-21 ·6 April 2021 ·consulta-vinculante Medium impact
Tax

21% VAT rate applies to structural cost recovery by agri-food cooperatives from members

An agri-food cooperative sought clarification on whether invoicing members for contributions towards seasonal structural costs could qualify for the reduced 10% VAT rate. The Directorate-General for Taxes (DGT) has ruled that the standard 21% rate must be applied.

In 5 key points

How it affects those involved

This ruling clarifies that the recovery of structural costs within a cooperative framework is subject to the standard VAT rate rather than the reduced rate, affecting how cooperatives invoice their members for shared operational expenses.

Lifecycle

2021-04-06PublishedPublished 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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