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An oil packaging company requested clarification on whether its products (refined vegetable oils and a blend of sunflower, pomace, and coconut oils) qualify for the reduced 5% VAT rate. The DGT ruled that the 5% rate applies only if the oils comply with Royal Decrees 760/2021 and 308/1983, whereas the sunflower, pomace, and coconut oil blend is subject to the 10% rate.
The tax team reviews your specific situation.
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