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V3125-17 ·4 December 2017 ·consulta-vinculante Medium impact
Tax

Re-invoicing of livestock integration services by a cooperative to a farm owner is subject to 10% VAT

A query was made regarding the VAT rate applicable to breeding and fattening services re-invoiced by a cooperative to a commercial entity that owns the livestock. The DGT has determined that the re-invoicing to the commercial entity (the farm owner) is subject to the reduced rate of 10%, whereas the original services between farmers and the cooperative are subject to the standard rate of 21%.

In 6 key points

Lifecycle

2017-12-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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