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V1471-23 31 May 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen de criterio de caja

Olive deliveries by a farmer will be taxed at 0% if payment is received in January 2023

A farmer under the cash accounting scheme asks which VAT rate applies to an olive delivery made in December 2022 but paid for in January 2023. The DGT determines that the tax liability arises upon payment and that, due to the timing of extraordinary measures, the 0% rate applies.

The question raised

Type of tax applicable to the operation consulted.

The DGT's ruling

For a taxpayer subject to the cash accounting regime, the accrual occurs at the time of collection. The applicable tax rate is the one in force at the time of accrual. Olives, being oilseeds with the status of natural products, are included in the 0% rate provided by Royal Decree-Law 20/2022 for basic products. Therefore, if collection takes place in January 2023, said reduced rate shall apply.

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