Skip to content
Back to index
V1715-21 2 June 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Pepper seeds taxed at 4% if classified as fruit, vegetables, legumes, tubers or cereals, or 10% otherwise

A query was made regarding the VAT rate applicable to the importation of pepper seeds for human or animal consumption. The DGT ruled that the rate depends on whether these seeds can be classified as fruit, vegetables, legumes, tubers or cereals under current regulations.

The question raised

Cuestión planteada Tipo impositivo aplicable a efectos del Impuesto sobre el Valor Añadido

The DGT's ruling

Las semillas de pimientos tributarán al tipo reducido del 4% si, conforme a la normativa, pueden calificarse como frutas, verduras, hortalizas, legumbres, tubérculos o cereales. En caso contrario, se les aplicará el tipo impositivo del 10%.

Email
Contact