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V2134-24 ·2 October 2024 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to erythritol if suitable for human or animal nutrition

A query was made regarding the VAT rate applicable to the importation of the sweetener erythritol. The DGT has ruled that the reduced rate of 10% applies if the product is suitable for human or animal nutrition; otherwise, the standard rate of 21% shall apply.

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2024-10-02PublishedPublished 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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