Skip to content
Back to index
V0901-16 10 March 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced VAT rate of 10% applies to the import and supply of certain human or animal nutrition additives

A company requested clarification on the VAT rate applicable to the import and sale of additives such as citric acid or potassium sorbate. The DGT ruled that if these products are suitable for human or animal nutrition, the reduced rate of 10% applies.

The question raised

Tax rate applicable to both the import and the subsequent supply thereof.

The DGT's ruling

Products which, due to their characteristics, are susceptible to being used habitually and appropriately for human or animal nutrition are taxed at 10%. This criterion applies to supplies, intra-Community acquisitions, and imports, regardless of the final use to which the acquirer applies them. If these requirements of suitability and appropriate use are not met, the general rate of 21% shall apply.

Book your free first meeting