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V2425-22 ·23 November 2022 ·consulta-vinculante Medium impact
Tax

Fruit packaging does not change retailer status and fresh fruit is subject to 4% VAT

A taxpayer requested clarification on the VAT regime and IAE classification for selling fruit baskets containing packaged fruit and a bottle of wine. The DGT ruled that packaging does not constitute a transformation process, that fresh fruit is subject to a 4% VAT rate, and that the wine is treated as a separate supply subject to 21% VAT.

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2022-11-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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