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V3275-20 ·4 November 2020 ·consulta-vinculante Medium impact
Tax

Olive milling services subject to 10% VAT and transformation constitutes a separate sector

An olive producer has requested clarification regarding the VAT regime applicable to the transformation of their product and the tax rate for milling services. The DGT clarifies that transformation is a distinct activity from the special agricultural regime and that milling constitutes a service of work subject to a reduced rate.

In 6 key points

How it affects those involved

The ruling clarifies the distinction between agricultural activities and industrial transformation, affecting how VAT is applied to processing services in the olive sector.

Lifecycle

2020-11-04PublishedPublished 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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