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V1236-17 ·18 May 2017 ·consulta-vinculante Medium impact
Tax

Potato seeds taxed at 4% if classified as tubers and 10% in other cases

A query was made regarding the VAT rate applicable to the supply of potato seeds. The Directorate General for Taxes (DGT) ruled that the rate depends on whether the seeds can be classified as tubers, in which case a 4% rate applies, or if they do not fall into that category, a 10% rate applies.

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2017-05-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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