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V1684-22 ·14 July 2022 ·consulta-vinculante Medium impact
Tax

10% VAT rate applied to food-grade salt and 21% to non-food-grade salt

A swimming pool maintenance company has requested clarification on the VAT rate applicable to bulk salt purchased for resale. The Directorate-General for Taxes (DGT) has ruled that the rate depends on whether the salt is suitable for human or animal consumption under food safety regulations.

In 5 key points

How it affects those involved

This ruling clarifies the distinction between food-grade and industrial salt for VAT purposes, affecting businesses involved in the resale of bulk salt products.

Lifecycle

2022-07-14PublishedPublished 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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