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V3468-19 ·18 December 2019 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applied to slurry disposal services for recovery as fertiliser

A farmer requested clarification on the VAT rate applicable to allowing other companies to discharge slurry on their land for use as natural fertiliser. The Directorate-General for Taxes (DGT) has ruled that this operation constitutes a waste recovery service.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for agricultural waste management, confirming that services involving the recovery of slurry for fertilisation purposes qualify for the reduced VAT rate.

Lifecycle

2019-12-18PublishedPublished 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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