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V0690-23 ·22 March 2023 ·consulta-vinculante Medium impact
Tax

0% VAT rate applies to chopped carob if it retains its status as a natural product

A company has requested a ruling on whether chopped, seedless carob can qualify for the 0% VAT rate introduced by Royal Decree-Law 20/2022. The Directorate-General for Taxes (DGT) has ruled that the 0% rate applies to products that previously attracted a 4% rate and continue to meet the criteria for natural products.

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2023-03-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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