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V0846-23 ·12 April 2023 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to calcium carbonate used as an agricultural or forestry conditioner or amendment

A company requested clarification on the VAT rate applicable to the sale of calcium carbonate, given its use in both agriculture and paint manufacturing. The DGT ruled that the reduced 10% rate may be applied if the product is suitable for agricultural or forestry use and qualifies as a conditioner or amendment.

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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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