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V2353-19 ·10 September 2019 ·consulta-vinculante Medium impact
Tax

Vinegar labelled 'for cleaning' subject to 21% VAT if it fails to meet quality standards

A query was raised regarding whether bottled vinegar labelled 'cleaning vinegar' should qualify for the reduced VAT rate if it is fit for human consumption. The DGT has ruled that the 10% rate applies only if the product meets the requirements of Royal Decree 661/2012; otherwise, the 21% rate shall apply.

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2019-09-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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