Skip to content
V2406-23 ·7 September 2023 ·consulta-vinculante Medium impact
Tax

0% VAT applies to maize and barley flour if suitable for breadmaking, or 10% if not

A company has requested clarification on the VAT rate applicable to the sale of maize and barley flour intended for animal consumption. The Directorate-General for Taxes (DGT) has ruled that the rate depends on whether such flours can objectively be used in the production of bread.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for agricultural flours, distinguishing between those suitable for human breadmaking and those intended solely for animal feed based on their objective properties.

Lifecycle

2023-09-07PublishedPublished 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