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V2212-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

The VAT rate applicable to tomato purchases is 4% if delivery occurred in 2022

A taxpayer received an invoice in 2023 for tomatoes delivered in 2022 and inquired about the applicable VAT rate. The DGT ruled that the rate applicable is the one in force at the time of accrual, which in this instance is 4%.

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2023-07-27PublishedPublished 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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