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V0091-22 20 January 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Cilantro sprouts are taxed at 4% if classified as natural products (fruits, vegetables, etc.) or at 10% otherwise

A company marketing cilantro sprouts inquires about the type of VAT that must be applied to its supplies. The DGT responds that the rate will depend on whether the sprouts can be classified as natural products (fruits, vegetables, garden produce, legumes, tubers, or cereals) or not.

The question raised

Question posed: Tax rate applicable for Value Added Tax purposes to the supplies of the aforementioned cilantro sprouts.

The DGT's ruling

If the cilantro sprouts can be classified as fruits, vegetables, garden produce, legumes, tubers, or cereals according to current regulations, they shall be taxed at the reduced rate of 4%. Otherwise, the supplies of said sprouts must be taxed at the 10% tax rate.

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