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V3579-20 ·17 December 2020 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to technical assistance services for agricultural, forestry or livestock holdings

A forestry engineer consulted on the VAT rate applicable to services provided to forest land owners. The DGT ruled that if the services constitute technical assistance necessary for the operation, the 10% reduced rate applies; otherwise, the standard 21% rate applies.

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2020-12-17PublishedPublished 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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