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V1308-23 ·17 May 2023 ·consulta-vinculante Medium impact
Tax

0% VAT rate applies to olive deliveries to cooperatives if sale or receipt occurs during the validity period

A farmers' association has enquired whether olive deliveries to cooperatives (whether held in deposit, on commission, or in fractional amounts) qualify for the 0% rate under Royal Decree-Law 20/2022. The Directorate-General for Taxes (DGT) has ruled that the applicable rate will depend on when the transaction is deemed to have accrued.

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2023-05-17PublishedPublished 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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