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V0332-20 ·12 February 2020 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to food dyes used for human or animal nutrition

A company has requested clarification on the VAT rate applicable to the importation of various food dyes, such as curcumin or carmine. The DGT has ruled that these products are subject to a 10% rate if they are suitable for use in human or animal nutrition.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for importers of food additives, confirming that the reduced rate applies based on the intended nutritional use of the dyes.

Lifecycle

2020-02-12PublishedPublished 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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