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V3175-18 ·13 December 2018 ·consulta-vinculante Medium impact
Tax

The reduced rate of 10% applies to the service of refining lampante olive oil (provided there is no transfer of ownership)

A query is made regarding the VAT rate applicable to the refining services of lampante olive oil to make it fit for consumption. The DGT determines that, as it constitutes a work execution resulting in a good subject to the reduced rate, the 10% rate applies.

Lifecycle

2018-12-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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