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V1692-19 ·9 July 2019 ·consulta-vinculante Medium impact
Tax

The reduced VAT rate of 10% applies to services necessary for the development of agricultural holdings

The taxpayer asks how to invoice VAT for agricultural work on their almond farm. The DGT clarifies that certain specific services for agricultural holdings are taxed at 10% VAT if they meet certain requirements.

In 5 key points

Lifecycle

2019-07-09PublishedPublished 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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