Skip to content
Back to index
V1865-23 27 June 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Polyethylene greenhouse netting subject to 10% VAT if classified as plastics for crops

A company has requested clarification on whether agricultural protection and shading netting for greenhouses qualifies for the reduced VAT rate. The Directorate-General for Taxes (DGT) has ruled that the 10% rate applies only if the products are considered plastics for use in mulching, tunnels, or greenhouses.

The question raised

Whether the products in question would be included in Article 91.One.1.3º of Law 37/1992 on Value Added Tax, and, therefore, whether the reduced tax rate would apply to their acquisition.

The DGT's ruling

The reduced rate of 10% applies solely to the goods expressly mentioned in Article 91.One.1.3º of Law 37/1992. The polyethylene meshes subject to this tax inquiry shall be taxed at 10% provided they can be considered plastics for mulching, tunnel, or greenhouse cultivation. In any other case, the general rate of 21% shall apply.

Book your free first meeting