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V0332-20 12 February 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Reduced 10% VAT rate applies to food dyes used for human or animal nutrition

A company has requested clarification on the VAT rate applicable to the importation of various food dyes, such as curcumin or carmine. The DGT has ruled that these products are subject to a 10% rate if they are suitable for use in human or animal nutrition.

The question raised

Applicable tax rate for Value Added Tax purposes.

The DGT's ruling

Food colorings are taxed at the 10% rate if, according to current legislation, they are capable of being used, directly or mixed with others, for the production of products intended for human or animal nutrition. This criterion applies regardless of the final use by the purchaser. Otherwise, the general rate of 21% shall apply.

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