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V0129-16 19 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

10% VAT rate applied to mozzarella-based product containing vegetable fat

An entity requested clarification on the VAT rate applicable to a mozzarella product containing between 1% and 10% vegetable fat. The DGT ruled that, as it cannot be classified as cheese under consumer regulations, it must be taxed at the 10% rate.

The question raised

Applicable tax rate.

The DGT's ruling

Cheeses are taxed at 4% VAT, but the product in question, as it contains vegetable fat, is not considered a dairy product nor can it be designated as cheese according to the AECOSAN report. Therefore, as it does not meet the definition of cheese, the 10% tax rate applicable to products suitable for human nutrition is applied.

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