VAT - Extension of the VAT Exemption period for certain operations

In brief

Law 3/2025, dated 21 May, amends Article 9, No. 13 of the Value Added Tax (VAT) Code. This amendment extends, until 31 December 2025, the exemption from VAT on transfer of goods and rendering of services related to the sugar, edible oil and soap industries.

In detail

Law 3/2025, dated 21 May, establishes that the following transactions are exempt from VAT from the date of its publication (30 May 2025) until 31 December 2025:

a) Transmission of sugar;

b) Transfers of raw materials, intermediate products, parts, equipment and components carried out by the national sugar industry;

c) Transfers of edible oils and soaps;

d) Transfers of goods resulting from the industrial production of cooking oil and soaps carried out by the respective factories;

e) Transfers of raw materials for the oil and soap industry, listed in the Customs Tariffs List and as detailed in Annex II of this Law 3/2025;

f) Transfers of goods and services in the agricultural production of sugar cane intended for industry.

This exemption was previously granted under Law 13/ 2016, dated 30 December, which expired on 31 December 2023.

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