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V3990-16 ·21 September 2016 ·consulta-vinculante Medium impact
Tax

Charge for reusable containers subject to the VAT rate applicable to agricultural products

An exporters' association has requested clarification on the VAT rate applicable to a fixed charge for reusable containers delivered alongside products. The Directorate-General for Taxes (DGT) has ruled that this charge forms part of the taxable base for the supply of the products and is therefore subject to the same tax rate.

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2016-09-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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