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A query was made regarding the VAT rates applicable to various rice products (medium grain, cylinders, husk, paddy rice) and pasta products (noodles, lasagna, cannelloni, empanadillas). The DGT determines the rates based on whether they are natural products, derived products, or pasta products under current temporary regulations.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, tipo impositivo aplicable a los siguientes productos:
Los medianos de arroz y el arroz con cáscara o cargo son productos naturales con tipo del 4% (o 0% según reducción temporal). El cilindro y la cascarilla de arroz son productos derivados con tipo del 10%. Los noodles, lasaña, canelones y empanadillas tributan al 5% (o 10% según reducción temporal) si cumplen la definición de pasta alimenticia. En caso contrario, tributan al 10%.
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