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V0328-14 11 February 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

4% VAT rate applies to packaging natural pine nuts in jars or bags without prior processing

A company has requested clarification on the VAT rate applicable to packaging bulk pine nuts in glass jars or cloth bags. The DGT has ruled that, as no transformation takes place, the reduced rate of 4% remains applicable.

The question raised

Applicable tax rate.

The DGT's ruling

Pine nuts packaged in glass jars or cloth bags are taxed at 4% as they are natural products that have only undergone packaging or conditioning operations. For a product to be considered natural, it must be obtained directly from its cultivation without transformation techniques, allowing only simple manipulations for preservation or presentation. Conversely, crushed products with additives are taxed at 10%.

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