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V3117-18 ·30 November 2018 ·consulta-vinculante Medium impact
Tax

4% VAT rate applies to cereal sprouts if classified as natural products and cereals

A taxpayer inquired about the VAT rate applicable to the supply of cereal sprouts. The DGT ruled that a 4% rate applies if the sprouts can be classified as natural cereals, whereas a 10% rate applies otherwise.

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2018-11-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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