Doctrine by topic · DGT Observatory

Seeds: 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 9 rulings · 2014–2022

Current position

Seeds that can be classified as fruits, vegetables, garden produce, legumes, tubers, or cereals are taxed at 4%. Seeds that do not meet this condition are taxed at 10%. In the specific case of hemp seeds, the reduced rate of 10% applies.

The DGT's position remains constant in distinguishing rates according to the classification of the seed as a natural product (4%) or otherwise (10%). No changes in the application logic are observed, except for the specific determination for hemp in 2022. The doctrine is consistent in applying the rates according to the nature of the product.

Turning points

  1. V0131-22

    Establishes that hemp seeds are taxed at the reduced rate of 10%, differentiating them from the general criterion for seeds of natural products at 4%.

Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V0387-22 28 Feb 2022

Seed potatoes taxed at 4% if classified as tubers or 10% otherwise

SG de Impuestos sobre el Consumo
tipo impositivopatata de siembratubérculossemillasproductos naturales LIVA — Ley 37/1992 del IVA art. 91.uno.1.1ºLIVA — Ley 37/1992 del IVA art. 91.uno.1.2º
Affects CompanyExpat · Non-residentIndividual

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