VAT rate in the acquisition of olives by the associates of an association of companies from farmers

– that deliveries of olives by the farmer, insofar as they are included in the list of products referred to in
included in the list of products referred to in Article 91.2.1.1 of Law 37/1992, will be taxed at the rate of zero percent of VAT
during the validity and application of the measures contained in article 72 of the aforementioned Royal Decree-Law
of the reiterated Royal Decree-Law 20/2022.
– The deliveries of olive oil made by the consulting entities will be taxed at the reduced rate of 5%
by the consulting entities, to the extent that it is included within the scope of application of the
included within the scope of application of the aforementioned Royal Decree-Law 20/2022.

Source: audiconsultores-etlglobal.com

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