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V2725-19 ·7 October 2019 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to biocides if they are pesticides for livestock or phytosanitary use

A company has requested clarification on the VAT rate applicable to the sale of a biocide for veterinary use. The DGT has ruled that the 10% rate applies if the product is a pesticide for phytosanitary or livestock use and is suitable for its intended use in livestock or agricultural activities.

In 6 key points

Lifecycle

2019-10-07PublishedPublished 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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