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The inquiry concerns the VAT rate applicable to quinoa and cereal mixes containing quinoa. The Directorate-General for Taxes (DGT) has ruled that quinoa is subject to a 4% rate due to its status as a natural product, as are cereal mixes containing it.
Cuestión planteada Tipo impositivo aplicable.
La quinoa tributa al 4% por ser un producto que, aunque botánicamente no es un cereal, se considera un producto natural apto para la nutrición. Asimismo, las mezclas que incluyan quinoa y diversos cereales en estado natural también se benefician del tipo reducido del 4%. Los productos derivados o transformados de estos alimentos tributarán al 7% o al tipo general según su naturaleza.
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