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V3166-18 ·12 December 2018 ·consulta-vinculante Medium impact
Tax

Aloe vera leaves taxed at 21% VAT as they are not classified as nutritional products or plant reproductive material

A company requested clarification on whether supplying aloe vera leaves for juice production could qualify for the reduced VAT rate. The DGT has ruled that they must be taxed at 21% because they do not qualify as either nutritional products or plant reproductive material.

In 5 key points

How it affects those involved

This ruling clarifies the VAT treatment for aloe vera leaves, confirming that their use in food production does not automatically trigger the reduced rate unless they meet specific criteria for nutrition or reproduction.

Lifecycle

2018-12-12PublishedPublished 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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