Skip to content
Back to index
V0991-20 22 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · actividad cooperativizada

Services provided by an agricultural cooperative to its members are subject to 10% VAT

A member of a wine cooperative has enquired whether the VAT charged on services received and the special regime compensation are correct. The DGT has ruled that services provided by the cooperative arising from its cooperativised activity are subject to 10% VAT, and that the lump-sum compensation is 12%.

The question raised

1. Whether the imposition of Value Added Tax by the cooperative is correct.

The DGT's ruling

The provision of services by an agricultural cooperative to its members, which are subject to VAT and derive from its cooperativized activity in fulfillment of its corporate purpose, are taxed at the 10% rate. The lump-sum compensation under the special agricultural regime that the cooperative must pay to the member for grape deliveries is 12% of the sale price. Under the objective estimation method for Personal Income Tax (IRPF), activity expenses are not deductible as they are included in the net yield index, except for the depreciations provided for in the corresponding Order.

Book your free first meeting