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V2548-21 ·21 October 2021 ·consulta-vinculante Medium impact
Tax

Almond shelling does not constitute processing and allows retention of the special agricultural VAT scheme

An almond farm has enquired whether it can remain within the special agricultural VAT scheme after selling shelled almonds and husks separately. The Directorate-General for Taxes (DGT) ruled that shelling is a mere act of preservation and does not constitute industrial processing.

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2021-10-21PublishedPublished 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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