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V2099-21 ·12 July 2021 ·consulta-vinculante Medium impact
Tax

Sand subject to 10% VAT only if classified as fertiliser, corrector or soil improver and suitable for agricultural use

A company requested clarification on whether sand sold exclusively for agricultural purposes could qualify for the reduced VAT rate. The DGT ruled that the 10% rate applies only if the product qualifies as a fertiliser, organic waste, corrector, or soil improver, and meets the suitability requirements for agricultural activities.

In 6 key points

How it affects those involved

This ruling limits the application of the reduced VAT rate on sand, requiring strict adherence to specific agricultural classifications and suitability standards.

Lifecycle

2021-07-12PublishedPublished 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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