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A company has requested clarification on the VAT rate applicable to the importation of various food dyes (such as curcumin or carmine). The Directorate General for Taxes (DGT) has ruled that the 10% rate applies if the products are suitable for human or animal nutrition.
This ruling clarifies the tax treatment for importers of food additives, confirming that the reduced VAT rate is contingent upon the products' suitability for nutritional use.
The tax team reviews your specific situation.
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