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V0977-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Truffle risotto taxed at 10% VAT as it is classified as prepared food

An entity requested clarification on the VAT rate applicable to the sale of a truffle risotto made with rice, onion, mushroom, pumpkin, and chives. The Directorate General for Taxes (DGT) ruled that, as a culinary preparation, it is not a natural product and must be subject to the 10% reduced rate.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between natural agricultural products and culinary preparations, ensuring that processed dishes are correctly taxed at the reduced VAT rate rather than the standard rate.

Lifecycle

2023-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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