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V2461-22 ·30 November 2022 ·consulta-vinculante Medium impact
Tax

Livestock services provided to a cooperative are subject to 21% VAT, not the 10% reduced rate

A civil society firm inquired whether breeding and fattening services provided to a cooperative (for the use of its members' farms) could qualify for the special agricultural regime or the reduced VAT rate. The DGT ruled that neither the special regime nor the 10% rate can be applied because the recipient of the service is the cooperative itself, rather than the individual farm owner.

In 6 key points

How it affects those involved

This ruling clarifies that the VAT rate is determined by the identity of the service recipient. When services are contracted by a cooperative rather than the individual farmers, the standard VAT rate applies, preventing the use of preferential agricultural rates.

Lifecycle

2022-11-30PublishedPublished 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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