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V3981-15 15 December 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · iae

10% VAT rate applied to ham delivery with slicing service; 21% rate for slicing service without products

A company has requested clarification regarding the relevant IAE headings for ham slicing and the applicable VAT rates. The DGT has determined the headings based on whether the product is supplied or only the service, and has defined the applicable VAT rates.

The question raised

Heading of the Tax on Economic Activities.

The DGT's ruling

Regarding the IAE, if the ham slicing is performed without the provision of the product, heading 849.9 applies; if the product is provided, heading 677.9 applies. Regarding VAT, the delivery of hams with the accessory slicing service is taxed at 10%. The ham slicing service without the provision of goods is taxed at 21%.

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