Doctrine by topic · DGT Observatory

Food Supplements: 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

Settled doctrine High confidence 10 rulings · 2015–2026

Current position

Food supplements are taxed at a 10% IVA (Value Added Tax) rate due to their classification as food under Royal Decree 1487/2009. They are not considered medicines or foods for special medical purposes. Therefore, their non-reusable plastic packaging does not benefit from the tax exemption on packaging.

The DGT's position remains constant in applying the reduced 10% rate to these products. The evolution shows a greater focus on delimiting the boundary with medicines and foods for special medical purposes to avoid undue exemptions on packaging.

Turning points

  1. V1004-23

    Clarifies that the benefit of the exemption depends on the actual intended use and not on whether the packaging is similar to that of a medicine.

  2. V2419-24

    Establishes that, as they are neither medicines nor foods for special medical purposes, their non-reusable plastic packaging does not enjoy the exemption under article 75.a).1.º of Law 7/2022.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V1120-26 19 May 2026

10% VAT applies to health products if classified as dietary supplements

SG de Impuestos sobre el Consumo
tipo reducidocomplementos alimenticiosproductos farmacéuticosnomenclatura combinadauso directo LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6º.a
Affects CompanyExpat · Non-residentIndividual
V2419-24 26 Nov 2024

Food supplements do not qualify for exemption from the plastic packaging tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto especial sobre envases de plásticoenvases no reutilizablesalimentos para usos médicos especialescomplementos alimenticiosexención por destino Ley 7/2022Reglamento (UE) nº 609/2013
Affects CompanyExpat · Non-residentIndividual
V1840-21 10 Jun 2021

Food supplements are subject to the reduced VAT rate of 10%

SG de Impuestos sobre el Consumo
tipo reducidocomplementos alimenticiosbebidas refrescanteszumos de frutasedulcorantes LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.1º
Affects CompanyExpat · Non-residentIndividual
V2881-17 13 Nov 2017

Reduced VAT rate of 10% applies to compliant food supplements

SG de Impuestos sobre el Consumo
complementos alimenticiostipo impositivonutrición humanaentregas de bienesproductos dosificados LIVA — Ley 37/1992 del IVA art. 91.Uno.1.1ºReal Decreto 1487/2009
Affects CompanyExpat · Non-residentIndividual

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