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A company has requested clarification on whether wood pellets and olive stones qualify for the reduced 10% VAT rate. The DGT has ruled that, despite being waste products, they do not meet the requirements to be classified as goods for agricultural or forestry use.
This ruling confirms that biomass products derived from waste do not automatically qualify for reduced VAT rates unless they meet specific functional criteria for agricultural or forestry applications.
The tax team reviews your specific situation.
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