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V1534-24 ·21 June 2024 ·consulta-vinculante Medium impact
Tax

Vegetable farming falls under special agricultural regime; seed testing under simplified regime

A farmer asks about VAT treatment of her vegetable farming and seed testing services. The DGT confirms that farming is subject to the special agricultural regime and seed testing to the simplified regime, with a general rate of 21% for the latter.

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2024-06-21PublishedPublished 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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