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V1057-20 24 April 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Reduced 10% VAT rate applied to aloe vera juice, jam and chunks in syrup

A taxpayer queried the applicable VAT rate for aloe vera products, specifically juices, jams and chunks in syrup. The DGT ruled that these products are subject to the 10% rate as they are suitable for human nutrition.

The question raised

Value Added Tax rate applicable to the consulted products.

The DGT's ruling

The aloe vera products consulted are taxed at the 10% rate as they are goods capable of being habitually and appropriately used for human nutrition. This consideration is based on their objective characteristics of fitness and suitability according to the Food Code, regardless of the subsequent use to which the acquirer applies them.

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