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V1057-20 ·24 April 2020 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applied to aloe vera juice, jam and chunks in syrup

A taxpayer queried the applicable VAT rate for aloe vera products, specifically juices, jams and chunks in syrup. The DGT ruled that these products are subject to the 10% rate as they are suitable for human nutrition.

In 5 key points

How it affects those involved

This ruling clarifies the VAT treatment for aloe vera-based food products, confirming their classification as food items subject to the reduced rate.

Lifecycle

2020-04-24PublishedPublished 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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