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V0882-14 31 March 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Vinegar, packaging, and transport subject to 10% VAT

A query was raised regarding the VAT rate applicable to the supply of vinegar when packaging, containers, pallets, and transport are also invoiced. The DGT ruled that all these elements form part of the taxable base of the principal product.

The question raised

Applicable tax rate for the concepts of containers, packaging, pallets and crates and, where applicable, transport.

The DGT's ruling

The supplies of vinegar are taxed at the 10% rate provided that the product meets the definition of the Spanish Food Code. The taxable base of these supplies includes the total amount of the consideration, incorporating the costs of containers, packaging, pallets, crates (whether returnable or not) and transport costs.

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