Applicable VAT Rate for Olive Milling Services Without Transfer of Ownership: 10% Reduced Rate

• The service of milling olives into olive oil, without the company acquiring ownership of the olives, is considered a provision of services, not a sale of goods.
• The reduced VAT rate of 10% applies to this milling service, as per Article 91.3 of the LIVA.
• The delivery of olives by clients and the return of oil by the company are not subject to VAT as goods deliveries.

Source: allyon-etl.es

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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