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V0842-23 ·12 April 2023 ·consulta-vinculante Medium impact
Tax

Lump-sum compensation percentage in the special agricultural scheme remains unchanged regardless of super-reduced or 0% VAT rates

A livestock farmer inquired whether Royal Decree-Law 20/2022, which modified VAT rates for certain products, affects the percentage of compensation received for sales. The Directorate-General for Taxes (DGT) ruled that the compensation percentage remains unchanged, regardless of whether the product is subject to a super-reduced rate or a 0% rate.

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2023-04-12PublishedPublished 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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