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Preservation: 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 13 rulings · 2014–2025

Current position

Natural products, such as fruits, cereals, or spices, maintain their reduced tax rate (currently 0% due to RDL 20/2022) if they have only undergone simple manipulation or preservation operations such as cleaning, chopping, or drying. On the other hand, works for the repair and preservation of real estate do not form part of the acquisition value, unlike improvements that increase capacity or useful life.

The DGT's position is stable in both areas addressed. Regarding food products, the criterion is maintained that simple manipulation does not alter the status of a natural product. In real estate matters, the distinction between preservation expenses and improvements for the calculation of the acquisition value is maintained.

Turning points

  1. V0693-23

    Introduces the application of the 0% rate for products that previously were taxed at 4%, maintaining the definition of natural products after manipulation or preservation operations.

Analysis based on 13 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
V2547-23 25 Sept 2023

Olive deliveries by farmers subject to 0% VAT during 2023

SG de Impuestos sobre el Consumo
tipo impositivoproductos naturalesfrutas oleaginosasdevengomanipulación LIVA — Ley 37/1992 del IVA art. 90.DosLIVA — Ley 37/1992 del IVA art. 91.Uno.1
Affects CompanyExpat · Non-residentIndividual
V3951-16 20 Sept 2016

A 4% VAT rate applies to natural, chopped, or mixed cereals

SG de Impuestos sobre el Consumo
tipo impositivoproducto naturalcerealesmanipulaciónconservación LIVA — Ley 37/1992 del IVA art. 91.Uno.1.1ºLIVA — Ley 37/1992 del IVA art. 91.Uno.1.2º
Affects CompanyExpat · Non-residentIndividual
V0900-16 10 Mar 2016

4% VAT rate applies to olives classified as natural products

SG de Impuestos sobre el Consumo
tipo reducidoproductos naturalesfrutas oleaginosasmanipulaciónconservación LIVA — Ley 37/1992 del IVA art. 91.Uno.1.1ºLIVA — Ley 37/1992 del IVA art. 91.Uno.1.2º
Affects CompanyExpat · Non-residentIndividual

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