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Food Code: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 9 rulings · 2014–2026

Current position

Olive oil flavored with spices, aromas, or aromatic plants is considered a product distinct from olive oil according to the Food Code. Therefore, it cannot apply the reduced rate of 4% and must be taxed at the 10% rate applicable to food products. Mixtures of olive oil and seed oils also tax at 10% as they are distinct products according to food regulations.

The DGT's position remains constant in the application of reduced rates based on the classification of the Food Code. The evolution shows a transition from fixed rates for natural products toward the application of temporary and specific rates for oils and flours. The criterion is maintained that any transformation that alters the nature of the product according to the Food Code excludes the reduced rate.

Turning points

  1. V1919-24

    Establishes that mixtures of olive oil and seed oils are a distinct product according to the Food Code and are taxed at 10%.

  2. V0504-26

    Determines that flavored olive oil is a product distinct from olive oil according to the Food Code, preventing the use of the 4% rate.

Analysis based on 9 of 9 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

9
V0504-26 5 Mar 2026

Aromatic olive oil taxed at 10% due to being a different product

SG de Impuestos sobre el Consumo
tipo impositivoaceite de oliva aromatizadoalimentostipo reducidocódigo alimentario LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.1.º
Affects CompanyExpat · Non-residentIndividual

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