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V3290-23 ·26 December 2023 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to product transformation resulting in a distinct good

A food manufacturing company requested clarification on the VAT rate applicable to transformation processes carried out on products provided by the client. The DGT has determined that if the transformation results in a new product, the reduced rate of 10% shall apply.

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2023-12-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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