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V2386-22 ·16 November 2022 ·consulta-vinculante Medium impact
Tax

Wood chips and sawdust subject to reduced 5% VAT rate as wood derivatives

A sawing company has requested clarification on whether its products (wood chips and sawdust) qualify for the temporary reduced VAT rate applicable to fuels. The Directorate-General for Taxes (DGT) has ruled that these derivatives are included in the 5% rate provided for briquettes, pellets, and firewood.

In 6 key points

How it affects those involved

Companies producing wood derivatives such as chips and sawdust can benefit from the reduced 5% VAT rate, aligning them with other biomass fuels.

Lifecycle

2022-11-16PublishedPublished 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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