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V0333-20 12 February 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Reduced 10% VAT rate applies to the import of certain food colourings

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

The question raised

Applicable tax rate for Value Added Tax purposes.

The DGT's ruling

Imported dyes are taxed at the rate of 10% if, according to current legislation, they are capable of being used habitually and appropriately 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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