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V2785-14 15 October 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced VAT rate of 4% applies to quinoa and natural quinoa-cereal mixes

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.

The question raised

Applicable tax rate.

The DGT's ruling

Quinoa is taxed at 4% as it is a product that, although botanically not a cereal, is considered a natural product suitable for nutrition. Likewise, mixtures including quinoa and various cereals in their natural state also benefit from the reduced rate of 4%. Derived or processed products of these foods shall be taxed at 7% or the general rate depending on their nature.

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