Skip to content
Back to index
V0335-14 11 February 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced 10% VAT rate maintained for the supply of soil, substrate and fertilisers for cultivation

A company has requested clarification regarding the VAT rate applicable to the sale of soil, substrate and fertilisers in various types of packaging. The DGT reiterates that the reduced rate of 10% applies in accordance with the criteria established in a previous ruling.

The question raised

Question raised: Clarification to the response of this Management Center dated 1-4-2013, inquiry no. V1048-13.

The DGT's ruling

A tax rate of 10 percent is applied to the supply of soil, substrate, and fertilizers for cultivation. The application of this reduced rate depends on the proof of objective data such as characteristics, packaging, presentation, and state of preservation.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact