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V2547-23 25 September 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Olive deliveries by farmers subject to 0% VAT during 2023

A farmer requested clarification on the VAT rate applicable to the delivery of olives. The Directorate-General for Taxes (DGT) ruled that, as these are natural products, the 0% rate temporarily established for 2023 applies.

The question raised

For the purposes of Value Added Tax, the tax rate applicable to the transaction.

The DGT's ruling

Olives are considered oilseeds and natural products according to the Food Code. Therefore, deliveries made by the farmer between January 1 and December 31, 2023, are taxed at the 0% rate pursuant to Article 72.2.f) of Royal Decree-Law 20/2022. Natural products are understood to be those that maintain their original state or have been subject to simple operations of handling or preservation.

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