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V1548-15 ·22 May 2015 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to seeds, plants and agricultural technology royalties under certain conditions

A union of cooperatives requested clarification on the VAT rate applicable to the acquisition of seeds, plants, and technology transfer royalties. The DGT has ruled that seeds and plants for reproduction are subject to the 10% rate, whereas royalties are subject to 10% only if provided to agricultural holdings and are necessary for their development.

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2015-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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