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V1030-19 ·10 May 2019 ·consulta-vinculante Medium impact
Tax

Product 'NATUR SLE-1 PLUS2' subject to 10% VAT if suitable for food production

A company has requested a ruling on the VAT rate applicable to a natural propionic acid used to inhibit bacteria and fungi in bakery products. The Directorate-General for Taxes (DGT) has determined that the reduced rate applies if the product is suitable for human or animal nutrition.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for food additives, establishing that suitability for nutritional purposes is the key criterion for applying the reduced rate.

Lifecycle

2019-05-10PublishedPublished 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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