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V0156-24 19 February 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Mushrooms taxed at 0% VAT if they maintain their status as natural products

A company requested clarification on the VAT rate applicable to mushrooms. The Directorate-General for Taxes (DGT) ruled that, as they are classified as natural vegetables and produce, they qualify for the 0% rate under the current temporary measure.

The question raised

Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, tipo impositivo aplicable a las setas.

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