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V1182-15 16 April 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

'Seaweed paper' product subject to 10% VAT if deemed fit for human consumption

A company has requested clarification on the VAT rate applicable to wipes soaked in seawater suitable for consumption. The Directorate-General for Taxes (DGT) has ruled that the reduced rate of 10% will apply, provided the product meets the requirements to be classified as fit for human consumption.

The question raised

Tipo impositivo aplicable.

The DGT's ruling

Las entregas del producto 'papel de mar' tributan al tipo del 10% de IVA si se cumplen las condiciones para que el agua de mar envasada se califique como apta para la alimentación humana. Para ello, la empresa debe inscribirse en el Registro Sanitario de Empresas Alimentarias y Alimentos conforme a los requisitos sanitarios establecidos.

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