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V0066-16 12 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Rennet for cheese production subject to reduced 10% VAT rate

A company requested clarification on the VAT rate applicable to the marketing of rennet intended for cheese manufacturing. The DGT has ruled that this product is subject to the 10% rate.

The question raised

Applicable tax rate

The DGT's ruling

Rennet is capable of being used in the production of products for human or animal nutrition. Therefore, the 10% tax rate applies to its supplies, intra-Community acquisitions, or imports, as established in the VAT Law.

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