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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.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable al producto denominado requesón.
El producto tributará al 4% si, conforme a la legislación alimentaria, se corresponde con la definición de queso del Real Decreto 1113/2006 y se denomina según dicha norma. En cualquier otro caso, las operaciones con el producto estarán sujetas al tipo impositivo del 10%.
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