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V1566-21 ·25 May 2021 ·consulta-vinculante Medium impact
Tax

Perilla seeds taxed at 4% if classified as natural products (fruit, veg, legumes, tubers or cereals) or 10% otherwise

A query was made regarding the VAT rate applicable to the supply of perilla seeds for human or animal consumption. The DGT ruled that the rate depends on whether these seeds can be classified as fruit, vegetables, legumes, tubers or cereals under current regulations.

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2021-05-25PublishedPublished 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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