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V2232-17 5 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Chia seeds taxed at 4% if classified as natural products or 10% otherwise

A query was made regarding the VAT rate applicable to the supply of chia seeds. The DGT ruled that the rate depends on whether the seeds can be classified as natural products (fruits, vegetables, legumes, tubers, or cereals) to qualify for the 4% rate, or if they fall outside this category, in which case the 10% rate applies.

The question raised

Cuestión planteada Tipo impositivo aplicable.

The DGT's ruling

Las semillas de chía tributarán al tipo reducido del 4% si, conforme a la normativa vigente, pueden calificarse como frutas, verduras, hortalizas, legumbres, tubérculos o cereales. En caso contrario, las entregas de semillas de chía tributarán al tipo impositivo del 10%.

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