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The inquiry concerns the VAT rate applicable to various cereal-derived products. The DGT clarifies that natural cereals, even if chopped or mixed with other products subject to the 4% rate, are taxed at the reduced rate.
Cuestión planteada Tipo impositivo aplicable a dichos productos.
Los cereales (a granel o envasados) en su estado de recolección, troceados, partidos, molidos o mezclados con otros cereales, tributan al 4%. También tributan al 4% si se mezclan con productos que individualmente tengan ese tipo, como los guisantes. Si se mezclan con productos que tributan al 10%, como la harina de soja, el tipo aplicable será el 10%.
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