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V3197-21 ·23 December 2021 ·consulta-vinculante Medium impact
Tax

Labor management services provided by an agricultural cooperative are taxed at 21% VAT

An agricultural cooperative inquires whether the management of registrations and deregistrations of its members' employees may benefit from the reduced rate of 10%. The DGT responds that, as this service is not expressly included in the list provided by law, the general rate of 21% must be applied.

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2021-12-23PublishedPublished 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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