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V2090-21 ·12 July 2021 ·consulta-vinculante Medium impact
Tax

Dehydrated mango subject to reduced 4% VAT rate

A company has requested clarification on the VAT rate applicable to dehydrated mango produced through oven-drying processes. The Directorate-General for Taxes (DGT) has ruled that this product retains its status as a natural product and, therefore, the 4% reduced rate applies.

In 5 key points

How it affects those involved

This ruling confirms that dehydration processes used for preservation do not alter the tax status of the fruit, ensuring the application of the reduced VAT rate for dried mango.

Lifecycle

2021-07-12PublishedPublished 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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