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V0386-22 ·28 February 2022 ·consulta-vinculante Medium impact
Tax

4% VAT rate applies to cheese with added ingredients if legal definition and naming requirements are met

A taxpayer queried the VAT rate applicable to fresh cheeses mixed with nougat, almond, chocolate, papaya, or pineapple. The DGT ruled that the 4% rate applies only if the products meet the definition of cheese under Royal Decree 1113/2006 and are correctly named; otherwise, the 10% rate shall apply.

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2022-02-28PublishedPublished 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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