Doctrine by topic · DGT Observatory

Fertilizers: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2014–2026

Current position

The reduced rate of 10% applies to products considered fertilizers, organic waste, correctors, or amendments that are capable of being used directly, habitually, and appropriately in agricultural, forestry, or livestock activities. To this end, both the objective suitability for use and membership in the legal categories must coexist. If the product is suitable for mixed use between agricultural and gardening activities, the general rate of 21% shall apply.

The DGT's position has remained stable since 2014. Throughout the rulings, the need for both objective suitability for use and the legal classification of the product to coexist has been reiterated. The exclusion of the reduced rate has remained constant when the packaging or presentation allows for mixed use with gardening.

Turning points

28 April 2015 V1279-15

Introduces the exclusion of the reduced rate if, due to its packaging and presentation, the product is suitable for mixed use between agricultural and domestic or gardening purposes.

Analysis based on 10 of 10 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

10

V5459-26 11 Aug 2026

Reduced 10% VAT rate applies to fertilisers suitable for agricultural, forestry or livestock use

SG de Impuestos sobre el Consumo

tipo reducidofertilizantesuso agrícolauso mixtojardinería LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.3º

Affects CompanyExpat · Non-residentIndividual

V2099-21 12 Jul 2021

Sand subject to 10% VAT only if classified as fertiliser, corrector or soil improver and suitable for agricultural use

SG de Impuestos sobre el Consumo

tipo impositivotipo reducidofertilizantesenmiendasactividades agrícolas LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.3º

Affects CompanyExpat · Non-residentIndividual

V1436-20 14 May 2020

10% VAT rate applies to peat if suitable for agricultural use and classified as fertiliser or soil improver

SG de Impuestos sobre el Consumo

tipo reducidoturbafertilizantesenmiendasactividades agrícolas LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.3º

Affects CompanyExpat · Non-residentIndividual

V2135-18 18 Jul 2018

Reduced 10% VAT rate applies to fertilisers suitable for agricultural, forestry or livestock use

SG de Impuestos sobre el Consumo

tipo impositivofertilizantesuso agrícolauso mixtojardinería LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.3º

Affects CompanyExpat · Non-residentIndividual

V2258-17 8 Sept 2017

21% VAT rate applies to rock wool, unless classified as fertiliser or soil improver for agricultural use

SG de Impuestos sobre el Consumo

tipo reducidotipo generalsustrato de cultivoactividades agrícolasfertilizantes LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.1º

Affects CompanyExpat · Non-residentIndividual

V0952-16 10 Mar 2016

10% VAT rate applies to 'Esponja Oasis Grower' if suitable for agricultural use as a fertiliser or soil improver

SG de Impuestos sobre el Consumo

tipo reducidosustrato orgánicoactividades agrícolasfertilizantesuso mixto LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.3º

Affects CompanyExpat · Non-residentIndividual

V4150-15 30 Dec 2015

Applicability of reverse charge mechanism in construction works and the 10% reduced VAT rate for fertilisers and waste management

SG de Impuestos sobre el Consumo

inversión del sujeto pasivoejecución de obra inmobiliariatipo impositivo reducidogestión de residuosfertilizantes LIVA — Ley 37/1992 del IVA art. 84.Uno.2º.f)LIVA — Ley 37/1992 del IVA art. 90.Uno

Affects CompanyExpat · Non-residentIndividual

V1527-15 21 May 2015

Reduced VAT rate of 10% applies to diatomaceous earth if suitable for agricultural or forestry use

SG de Impuestos sobre el Consumo

tipo reducidotipo generalfertilizantesplaguicidasuso agrícola LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.3º

Affects CompanyExpat · Non-residentIndividual

V1279-15 28 Apr 2015

10% VAT rate applies to production substrates if used as agricultural fertilisers or soil improvers

SG de Impuestos sobre el Consumo

tipo reducidosustratos de producciónfertilizantesenmiendasuso agrícola LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.3º

Affects CompanyExpat · Non-residentIndividual

V0402-14 14 Feb 2014

Reduced 10% VAT rate applies to certain chemicals if suitable for agricultural or forestry use

SG de Impuestos sobre el Consumo

tipo impositivotipo reducidouso agrícolaplaguicidasfertilizantes LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.3º

Affects CompanyExpat · Non-residentIndividual

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