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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.
Cuestión planteada Tipo impositivo aplicable
El cuajo es susceptible de ser utilizado en la obtención de productos para la nutrición humana o animal. Por tanto, se aplica el tipo impositivo del 10% a sus entregas, adquisiciones intracomunitarias o importaciones, según lo establecido en la Ley del IVA.
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