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V0879-14 31 March 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

10% VAT rate applied to stone pine cones and 4% to pine nuts in shell

A company has requested clarification regarding the VAT rates applicable to the supply of stone pine cones and the subsequent sale of pine nuts in their shells. The Directorate-General for Taxes (DGT) has ruled that pine cones are subject to a 10% rate if used to obtain pine nuts, whereas pine nuts in their shells are subject to a 4% rate as they are considered natural products.

The question raised

Applicable tax rate.

The DGT's ruling

Stone pine cones are taxed at 10% if they are capable of being used to obtain pine nuts, or at 21% in any other case. Pine nuts in their shell are taxed at 4% as they are considered natural products, since they are in the same state as obtained from their crops or have undergone only simple handling or preservation operations.

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