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A query is made regarding the VAT rate applicable to the refining services of lampante olive oil to make it fit for consumption. The DGT determines that, as it constitutes a work execution resulting in a good subject to the reduced rate, the 10% rate applies.
Question posed: Tax rate applicable for Value Added Tax purposes to said services.
The refining of lampante olive oil, when there is no transfer of ownership of the good, constitutes a provision of services consisting of a work execution. As it results in the immediate obtaining of a good (refined olive oil) subject to the reduced rate, the 10% rate applies pursuant to Article 91.3 of Law 37/1992.
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