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V2369-21 ·20 August 2021 ·consulta-vinculante Medium impact
Tax

VAT regime depends on whether products are natural farm outputs or resale/transformed goods

A taxpayer queried the VAT treatment for the sale of crops, by-products (firewood), and future timber trading. The DGT clarified that natural products from the holding fall under the special regime for agriculture, livestock, and fisheries, whereas the resale of untransformed timber is subject to the equivalence surcharge, and by-products or transformed goods are subject to the general regime.

In 6 key points

How it affects those involved

Determines the applicable VAT taxation method based on the nature of the agricultural activity and the degree of processing applied to the goods.

Lifecycle

2021-08-20PublishedPublished 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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