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V2841-14 20 October 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Lactitol AC product subject to 10% VAT if suitable for human or animal nutrition

A company has requested clarification regarding the VAT rate applicable to the importation of 'Lactitol AC', a product for the food industry. The Directorate General for Taxes (DGT) has ruled that the reduced rate of 10% applies if the product is suitable for human or animal nutrition.

The question raised

Applicable tax rate.

The DGT's ruling

A tax rate of 10% is applied to imports of products which, due to their characteristics, applications, components, preparation, and state of preservation, are susceptible to being habitually and suitably used for human or animal nutrition. This criterion applies regardless of the final use by the acquirer. If these requirements are not met, the applicable rate shall be 21%.

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