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V2547-23 ·25 September 2023 ·consulta-vinculante Medium impact
Tax

Olive deliveries by farmers subject to 0% VAT during 2023

A farmer requested clarification on the VAT rate applicable to the delivery of olives. The Directorate-General for Taxes (DGT) ruled that, as these are natural products, the 0% rate temporarily established for 2023 applies.

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2023-09-25PublishedPublished 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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