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V0991-20 ·22 April 2020 ·consulta-vinculante Medium impact
Tax

Services provided by an agricultural cooperative to its members are subject to 10% VAT

A member of a wine cooperative has enquired whether the VAT charged on services received and the special regime compensation are correct. The DGT has ruled that services provided by the cooperative arising from its cooperativised activity are subject to 10% VAT, and that the lump-sum compensation is 12%.

In 6 key points

Lifecycle

2020-04-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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