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V1581-21 ·26 May 2021 ·consulta-vinculante Medium impact
Tax

Ancillary services of an agricultural holding taxed at 21% if not specified as necessary for its development

An owner of an agricultural holding asks which VAT rate applies to ancillary services provided to their cooperative. The DGT rules that, as the specific services are not detailed, the general rate of 21% applies.

In 6 key points

How it affects those involved

Agricultural businesses must clearly specify which ancillary services are essential to their core activity to qualify for reduced VAT rates.

Lifecycle

2021-05-26PublishedPublished 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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