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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

Applicable tax rate.

The DGT's ruling

Chia seeds shall be taxed at the reduced rate of 4% if, in accordance with current regulations, they can be classified as fruits, vegetables, garden produce, legumes, tubers, or cereals. Otherwise, the supply of chia seeds shall be taxed at the 10% tax rate.

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