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V0148-24 16 February 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · comida preparada

Tomato and basil risotto is taxed at 10% VAT as it is considered prepared food

A food products company inquires about the VAT rate applicable to its product 'tomato and basil risotto'. The DGT determines that, as a culinary preparation, it is classified as prepared food and not as a natural product.

The question raised

Question raised For the purposes of Value Added Tax, the applicable tax rate for the product.

The DGT's ruling

Tomato and basil risotto is a prepared food, defined as the culinary preparation resulting from the raw, pre-cooked, or cooked preparation of one or more food products. As it is a processed product and not a natural one, it is excluded from the reduced rates of 4% or 0%. Therefore, the 10% tax rate applies pursuant to Article 91.One.1 of Law 37/1992.

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