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V1471-23 ·31 May 2023 ·consulta-vinculante Medium impact
Tax

Olive deliveries by a farmer will be taxed at 0% if payment is received in January 2023

A farmer under the cash accounting scheme asks which VAT rate applies to an olive delivery made in December 2022 but paid for in January 2023. The DGT determines that the tax liability arises upon payment and that, due to the timing of extraordinary measures, the 0% rate applies.

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2023-05-31PublishedPublished 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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