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A cooperative has requested clarification on the VAT rate members must apply when delivering grapes. The Directorate-General for Taxes (DGT) has ruled that members under the general tax regime shall apply a 0% rate due to the temporary measure introduced by Royal Decree-Law 20/2022, whereas those under the special agricultural regime do not charge VAT but will instead receive a lump-sum compensation.
The tax team reviews your specific situation.
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