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V3177-18 ·13 December 2018 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to polypropylene greenhouse sheets meeting specific requirements

A company has requested clarification on the VAT rate applicable to polypropylene sheets used for protecting greenhouse plants against insects. The Directorate-General for Taxes (DGT) has ruled that the reduced rate of 10% applies if the product is classified as plastic for greenhouse cultivation or if it meets specific characteristics for agricultural or livestock use.

In 5 key points

How it affects those involved

This ruling clarifies the tax treatment for specific agricultural plastics, potentially reducing the tax burden for greenhouse operators using compliant polypropylene sheets.

Lifecycle

2018-12-13PublishedPublished 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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