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V2258-17 ·8 September 2017 ·consulta-vinculante Medium impact
Tax

21% VAT rate applies to rock wool, unless classified as fertiliser or soil improver for agricultural use

The query examines the VAT rate applicable to the sale of rock wool used as a growing substrate. The DGT has ruled that the standard rate of 21% shall apply, unless the product meets the specific requirements to be classified as a fertiliser, organic waste, or soil improver suitable for agricultural, forestry, or livestock activities.

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2017-09-08PublishedPublished 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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