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V2135-18 ·18 July 2018 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to fertilisers suitable for agricultural, forestry or livestock use

A company requested clarification on the VAT rate applicable to its organic hemp fertilisers in various formats. The DGT ruled that a 10% rate applies if they meet the requirements for suitability in agricultural, forestry or livestock activities; otherwise, the standard 21% rate applies.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for organic fertilisers, distinguishing between those intended for professional primary sector use and those for general gardening or other purposes.

Lifecycle

2018-07-18PublishedPublished 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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