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V1939-18 29 June 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

10% reduced VAT rate applies to pesticides suitable for agricultural, forestry or livestock use

The consultation asks which VAT rate applies to certain commercial products. The DGT rules that a 10% rate applies if the products are pesticides and meet the suitability requirements for agricultural, forestry or livestock activities.

The question raised

Applicable tax rate for Value Added Tax purposes.

The DGT's ruling

The 10% rate applies to goods which, due to their objective characteristics, packaging, presentation, and state of preservation, are susceptible to being used directly, habitually, and appropriately in agricultural, forestry, or livestock activities. Furthermore, they must be pesticides for phytosanitary or livestock use or belong to the categories mentioned in Law 37/1992. If these requirements are not met, the general rate of 21% shall apply.

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