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V0238-19 6 February 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Vacuum-packed vine leaves subject to 10% VAT if suitable for human or animal nutrition

A company has requested clarification on the VAT rate applicable to vine leaves that have been macerated, scalded, and vacuum-packed. The DGT has determined that the reduced rate applies if the product is suitable for human nutrition according to the Food Code.

The question raised

Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a la operación.

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