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The consultant asks what VAT rate applies to their flour, grain, seed and starter mixtures. The DGT responds that the reduced rate of 4% applies if the products are referenced in the bread quality regulation or can objectively be used to make any type of bread.
Cuestión planteada Tipo impositivo aplicable a efectos del Impuesto sobre el Valor Añadido a la venta de tales productos tras la sentencia del Tribunal Supremo de 15 de octubre de 2024.
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