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V0363-26 ·19 February 2026 ·consulta-vinculante Medium impact
Tax

Aromatic olive oil taxed at 10% VAT, not 4%

An association of olive mills asks what VAT rate applies to olive oil flavoured with truffle or cayenne. The DGT replies that adding these ingredients transforms the product into a different item, subject to the 10% rate.

In 5 key points

How it affects those involved

Olive oil flavoured with spices is now subject to 10% VAT instead of the reduced 4% rate.

Lifecycle

2026-02-19PublishedPublished 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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