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V2968-23 8 November 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen especial de agricultura

0% rate applies to natural product deliveries to cooperatives if final sale occurs in 2023

A farmer excluded from the special agricultural scheme asks which VAT rate should be applied to products delivered on deposit or commission to a cooperative. The DGT rules that the tax rate depends on the time of accrual, which coincides with the cooperative's sale to a third party.

The question raised

Whether the consultant is entitled to receive the lump-sum compensation for the delivery of the products consulted, or whether the same is subject to the general regime of Value Added Tax and, where applicable, the applicable tax rate.

The DGT's ruling

In deposit or sales commission operations with cooperatives, the accrual occurs when the cooperative sells the product to the third party. The applicable tax rate shall be the one in force at the time of said accrual. If the sale is carried out in 2023, the 0% rate provided for in Royal Decree-Law 20/2022 for natural products shall apply, provided that the requirements of said provision are met.

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