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V3828-16 ·12 September 2016 ·consulta-vinculante Medium impact
Tax

Sowing, cultivation and harvesting services subject to VAT as they are linked to real estate

A Swiss company inquired whether services for sowing, tending, and harvesting seeds contracted in Spain are subject to VAT. The DGT ruled that these services are subject to the tax because they are considered linked to real estate (crops while they are rooted).

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2016-09-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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