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V1684-22 14 July 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

10% VAT rate applied to food-grade salt and 21% to non-food-grade salt

A swimming pool maintenance company has requested clarification on the VAT rate applicable to bulk salt purchased for resale. The Directorate-General for Taxes (DGT) has ruled that the rate depends on whether the salt is suitable for human or animal consumption under food safety regulations.

The question raised

Question raised: Applicable VAT rate for the supplies of salt carried out.

The DGT's ruling

Supplies, intra-Community acquisitions, and imports of salt suitable for food use are taxed at a VAT rate of 10%. Conversely, operations relating to salt not suitable for food use, according to the Food Code and its regulations, are taxed at the general rate of 21%.

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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