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V1222-26 22 May 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Requesón subject to 4% VAT if it meets cheese definition under Royal Decree 1113/2006

The DGT states that the 4% VAT rate applies if the product meets the cheese definition and denomination set out in quality regulations; otherwise, the 10% rate applies.

The question raised

Question raised: Value Added Tax rate applicable to the product named cottage cheese.

The DGT's ruling

The product shall be taxed at 4% if, in accordance with food legislation, it meets the definition of cheese under Royal Decree 1113/2006 and is named according to said regulation. In any other case, transactions involving the product shall be subject to the 10% tax rate.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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