Skip to content
V2968-23 ·8 November 2023 ·consulta-vinculante Medium impact
Tax

0% rate applies to natural product deliveries to cooperatives if final sale occurs in 2023

A farmer excluded from the special agricultural scheme asks which VAT rate should be applied to products delivered on deposit or commission to a cooperative. The DGT rules that the tax rate depends on the time of accrual, which coincides with the cooperative's sale to a third party.

In 6 key points

Lifecycle

2023-11-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact