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V5459-26 ·11 August 2026 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to fertilisers suitable for agricultural, forestry or livestock use

A fertiliser manufacturer has requested clarification on the applicable VAT rate for its sales. The DGT has ruled that a 10% rate applies if the product is suitable for agricultural, forestry or livestock use, whereas a 21% rate applies if it is for mixed use or gardening.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between reduced and standard VAT rates for fertiliser products, ensuring correct tax application based on the intended end-use.

Lifecycle

2026-08-11PublishedPublished 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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