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V2354-19 ·10 September 2019 ·consulta-vinculante Medium impact
Tax

Rock wool may be subject to 10% VAT if it is considered a fertilizer or soil improver and meets agricultural use requirements

A company inquires whether rock wool, used as a substrate in hydroponics, may apply the reduced VAT rate of 10%. The DGT responds that said rate may only be applied if the product is classified as a fertilizer, organic waste, manure, or soil improver and is suitable for agricultural or forestry activities.

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2019-09-10PublishedPublished 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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