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V3197-21 23 December 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Labor management services provided by an agricultural cooperative are taxed at 21% VAT

An agricultural cooperative inquires whether the management of registrations and deregistrations of its members' employees may benefit from the reduced rate of 10%. The DGT responds that, as this service is not expressly included in the list provided by law, the general rate of 21% must be applied.

The question raised

The type of Value Added Tax applicable to the labor management services provided by the applicant.

The DGT's ruling

To apply the reduced rate of 10% to services provided to agricultural holdings, these must be expressly listed in Article 91.one.2.3º of Law 37/1992. Labor management for the processing of employee registrations and deregistrations is not included in said enumeration. Therefore, the general rate of 21% applies.

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