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A query was raised regarding whether meat and fish could be taxed at the 4% VAT rate, given their status as staple foods for individuals with certain medical conditions. The Directorate-General for Taxes (DGT) ruled that applying the 4% rate is not feasible and that these products must be taxed at 10%.
Cuestión planteada Posibilidad de aplicar el tipo impositivo reducido del 4 por ciento a la carne y el pescado.
De acuerdo con la Ley 37/1992, el tipo del 4% se reserva para productos específicos como pan, harinas, ciertos tipos de leche, quesos, huevos, frutas, verduras, legumbres, tubérculos y cereales. La carne y el pescado no están incluidos en la lista del tipo del 4%, por lo que les corresponde el tipo reducido del 10% por ser productos susceptibles de ser utilizados para la nutrición humana.
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