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V0393-22 ·28 February 2022 ·consulta-vinculante Medium impact
Tax

Freeze-dried fruit taxed at 10% VAT and freeze-drying services at 21%

A company requested clarification on the VAT rates applicable to the sale of freeze-dried fruit and the freeze-drying services provided to third parties. The DGT has ruled that freeze-dried fruit is not a natural product and, therefore, the 4% reduced rate does not 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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