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V1717-14 3 July 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

4% VAT rate applied to sugar beet deliveries as a natural product

A query was made regarding the applicable VAT rate for sugar beet deliveries. The Directorate-General for Taxes (DGT) has determined that, as it is a tuber in its natural state, the reduced rate of 4% applies.

The question raised

Applicable tax rate.

The DGT's ruling

Sugar beet is taxed at a 4% VAT rate as it is a tuber found in the same state as obtained from its crops. This rate applies regardless of the destination intended by the acquirer, provided it maintains its status as a natural product according to the Food Code.

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