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V0981-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

The 10% reduced VAT rate applies to technical assistance required for agricultural holdings

A query was raised regarding whether certain operations performed for a farmer could be classified as technical assistance to qualify for the 10% reduced VAT rate. The DGT has determined that only those services meeting this definition and being necessary for the operation of the holding are subject to 10%, whereas others, such as irrigation projects or damage reports, are subject to the standard 21% rate.

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2023-04-20PublishedPublished 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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