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V0693-23 ·22 March 2023 ·consulta-vinculante Medium impact
Tax

Natural spices may qualify for 0% tax rate if they have not undergone transformation processes

A company has requested a ruling on whether its spices qualify for the 0% tax rate provided for in Royal Decree-Law 20/2022. The Directorate-General for Taxes (DGT) has ruled that this rate shall apply provided that the spices are natural products and have not undergone any transformation processes other than handling or preservation.

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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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