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V2984-18 ·19 November 2018 ·consulta-vinculante Medium impact
Tax

Reduced VAT rate of 10% applies to olive milling services performed on commission

A farmer sought clarification on the VAT rate applicable to the milling of their olives by a cooperative. The Directorate General for Taxes (DGT) ruled that if the farmer retains ownership of the olives, the service constitutes a contract for work subject to the reduced rate of 10%.

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2018-11-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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