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V1236-17 18 May 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · semillas

Potato seeds taxed at 4% if classified as tubers and 10% in other cases

A query was made regarding the VAT rate applicable to the supply of potato seeds. The Directorate General for Taxes (DGT) ruled that the rate depends on whether the seeds can be classified as tubers, in which case a 4% rate applies, or if they do not fall into that category, a 10% rate applies.

The question raised

Cuestión planteada Tipo impositivo aplicable.

The DGT's ruling

Las semillas de patata que, según la normativa vigente, puedan calificarse como frutas, verduras, hortalizas, legumbres, tubérculos o cereales, tributan al tipo reducido del 4%. Si no concurre dicha circunstancia, las entregas de semillas de patata tributarán al tipo impositivo del 10%.

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