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V0986-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

5% reduced VAT rate applies to wood supplies for fuel or for manufacturing chips, briquettes or pellets

A temporary business consortium queried whether the wood chips they manufacture are subject to the reduced VAT rate. The DGT ruled that wood intended for use as fuel or for the manufacture of wood chips, briquettes or pellets is eligible for the 5% 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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