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A company inquires whether rock wool, used as a substrate in hydroponics, may apply the reduced VAT rate of 10%. The DGT responds that said rate may only be applied if the product is classified as a fertilizer, organic waste, manure, or soil improver and is suitable for agricultural or forestry activities.
Question posed: Whether the same treatment established by the aforementioned Order for Expanded Perlite and Exfoliated Vermiculite shall apply to it for the application of the reduced VAT rate of 10 percent.
To apply the reduced rate of 10% pursuant to Article 91.One.1.3º of Law 37/1992, rock wool must be considered a fertilizer, organic waste, manure, or soil improver. Furthermore, it must be capable of being used directly, habitually, and appropriately in agricultural or forestry activities due to its characteristics, packaging, or presentation. If the product is suitable for agricultural use or for gardening, or solely for gardening, the general rate of 21% shall apply.
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