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V1020-22 ·6 May 2022 ·consulta-vinculante Medium impact
Tax

The reduced rate of 4% applies to shredded and desiccated coconut due to its status as a natural product

A company inquires about the VAT rate applicable to coconut of the 'nucifera' variety imported in a shredded and desiccated state following processes of shelling, washing, cutting, bleaching, drying, and sieving. The DGT determines that these processes are simple manipulations that do not alter its status as a natural product.

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2022-05-06PublishedPublished 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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