Skip to content
V2079-22 ·29 September 2022 ·consulta-vinculante Medium impact
Tax

The 21% VAT rate applies to the tablespoon with a thick handle and fastening strap

A company inquired whether a tablespoon with a thick handle and fastening strap could be taxed at the reduced rate of 10%. The DGT has determined that this product must be taxed at the general rate of 21%.

In 6 key points

Lifecycle

2022-09-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact