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V2309-22 ·2 November 2022 ·consulta-vinculante Medium impact
Tax

Almond shells and olive stones are not eligible for the reduced 5% VAT rate

An agricultural cooperative inquired whether marketing olive stones and almond shells for use as fuel allows for the application of the reduced 5% VAT rate. The Directorate-General for Taxes (DGT) ruled that these products are not included in the temporary measure reducing VAT rates for biomass.

In 5 key points

How it affects those involved

Businesses marketing almond shells and olive stones as fuel must continue to apply the standard VAT rate rather than the reduced 5% rate intended for certain biomass products.

Lifecycle

2022-11-02PublishedPublished 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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