Skip to content
V2153-19 ·13 August 2019 ·consulta-vinculante Medium impact
Tax

Agricultural insurance compensation received by a cooperative is not subject to VAT

A cooperative sought clarification on whether VAT should be applied when transferring agricultural insurance compensation to its members following a loss. The DGT ruled that these amounts are compensations intended to redress damages and do not constitute consideration for a service.

In 6 key points

Lifecycle

2019-08-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact