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V0224-18 ·31 January 2018 ·consulta-vinculante Medium impact
Tax

The reduced rate of 10% applies to 'boilies' and 'pellets' if they are suitable for animal feed

A query is made regarding the VAT rate applicable to 'boilies' and 'pellets' used as fishing bait. The DGT determines that, if these products are suitable for animal feed, the reduced rate of 10% applies regardless of their final destination.

In 5 key points

Lifecycle

2018-01-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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