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V0238-15 ·21 January 2015 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to yeasts suitable for human or animal nutrition

A company has requested clarification on the VAT rate applicable to the commercialisation of yeasts used in the production of wine and beer. The Directorate-General for Taxes (DGT) has ruled that the rate depends on whether the yeasts are suitable for human or animal nutrition.

In 5 key points

How it affects those involved

This ruling clarifies the VAT classification for yeast products, distinguishing between rates based on their intended nutritional use.

Lifecycle

2015-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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