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V1692-19 9 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · tipo reducido

The reduced VAT rate of 10% applies to services necessary for the development of agricultural holdings

The taxpayer asks how to invoice VAT for agricultural work on their almond farm. The DGT clarifies that certain specific services for agricultural holdings are taxed at 10% VAT if they meet certain requirements.

The question raised

Question raised 1st How the corresponding VAT for said work is invoiced.

The DGT's ruling

To apply the reduced rate of 10% on services provided to holders of agricultural holdings, three requirements must be met: the service must be expressly listed in the law, it must be performed for the benefit of the holder and be necessary for the holding, and it must not consist of the transfer of use or leasing of assets. If these requirements are not met, the general rate of 21% shall apply.

Apply this to a real case

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

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