Skip to content
Back to index
V2410-16 2 June 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

21% VAT rate applies to greenhouse shading agents

A company has requested clarification on the VAT rate applicable to the marketing of a new shading agent for plastic or glass greenhouses. The Directorate General for Taxes (DGT) has ruled that the standard rate of 21% must be applied.

The question raised

Applicable tax rate.

The DGT's ruling

The reduced rate of 10% only applies to the goods expressly mentioned in Article 91.1.3º of Law 37/1992. Shading agents for greenhouses are not included in the list of goods that may benefit from said reduced rate. Therefore, supplies of this product are taxed at 21%.

Book your free first meeting