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V2353-19 10 September 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Vinegar labelled 'for cleaning' subject to 21% VAT if it fails to meet quality standards

A query was raised regarding whether bottled vinegar labelled 'cleaning vinegar' should qualify for the reduced VAT rate if it is fit for human consumption. The DGT has ruled that the 10% rate applies only if the product meets the requirements of Royal Decree 661/2012; otherwise, the 21% rate shall apply.

The question raised

Applicable tax rate for Value Added Tax purposes.

The DGT's ruling

The supply of vinegars is taxed at 10% VAT provided they meet the requirements set forth in Royal Decree 661/2012. If the product does not comply with said quality and labeling regulations, the supplies must be taxed at the general rate of 21%.

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