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MEDIUM
FISCAL

10% reduced VAT applies if product is agricultural and qualifies as fertilizer or pesticide

V0966-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0966-25
Published
5 Jun 2025

Summary

The consultant asks what VAT rate applies to a product that forms a film on plants to enhance fertilizer effectiveness. The DGT responds that a 10% reduced rate applies only if the product is classified as fertilizer, organic residue, corrective agent, amendment, herbicide or pesticide and is suitable for agricultural, forestry or livestock use.

In 6 key points

Lifecycle

2025-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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