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V0921-23 ·19 April 2023 ·consulta-vinculante Medium impact
Tax

0% VAT rate applied to the supply of fresh mushrooms as they are classified as vegetables

The applicant inquired about the VAT rate applicable to the sale of fresh, unprocessed mushrooms. The DGT ruled that, under the temporary measure introduced by Royal Decree-Law 20/2022, these products are subject to a 0% rate as they are classified as natural vegetables.

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2023-04-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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