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V0140-24 16 February 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

The general rate of 21% applies to the sale of beeswax candles and essential oils

An artisan inquires about the VAT rate applicable to their beeswax candles and essential oils. The DGT responds that, as they are not products for human or animal nutrition, they must be taxed at the general rate.

The question raised

Question raised: Liability and applicable tax rate for Value Added Tax purposes in the supplies of said products.

The DGT's ruling

The supplies of beeswax candles and essential oils are subject to VAT as they are carried out in the course of a business activity. As they are not products susceptible to being used for human or animal nutrition according to the Food Code, the general rate of 21% applies.

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