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V2258-17 8 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

21% VAT rate applies to rock wool, unless classified as fertiliser or soil improver for agricultural use

The query examines the VAT rate applicable to the sale of rock wool used as a growing substrate. The DGT has ruled that the standard rate of 21% shall apply, unless the product meets the specific requirements to be classified as a fertiliser, organic waste, or soil improver suitable for agricultural, forestry, or livestock activities.

The question raised

Tax rate applicable to the importation and delivery of said good.

The DGT's ruling

The reduced rate of 10% only applies if the rock wool is considered a fertilizer, organic waste, corrector, or amendment and is capable of being used habitually and appropriately in agricultural, forestry, or livestock activities. If the product is suitable for agricultural use but also for gardening, or exclusively for gardening, the general rate of 21% shall apply.

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