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V2881-17 13 November 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · complementos alimenticios

Reduced VAT rate of 10% applies to compliant food supplements

A company requested clarification on whether a new probiotic food supplement for human consumption could be taxed at the 10% VAT rate. The Directorate-General for Taxes (DGT) ruled that, as they are classified as food under current regulations, they are subject to this reduced rate.

The question raised

Application of the tax rate established in Article 91.One.1.1º of Law 37/1992 to the new food supplement subject to consultation.

The DGT's ruling

Food supplements regulated by Directive 2002/EC and Royal Decree 1487/2009 are included in the definition of food. Therefore, they are taxed at the 10% rate provided they are considered food supplements in accordance with the aforementioned Royal Decree. This includes products intended to supplement the normal diet in dosed forms such as capsules, tablets, or powders.

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