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V1752-23 ·15 June 2023 ·consulta-vinculante Medium impact
Tax

Food supplements subject to 10% VAT and require registration under IAE heading 612.1

The applicant inquires about the relevant IAE heading for marketing food supplements and the applicable VAT rate. The DGT rules that food supplements are classified as food products and must be taxed at 10% VAT, while also specifying the corresponding IAE heading.

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2023-06-15PublishedPublished 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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