Doctrine by topic · DGT Observatory

Manipulation: 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 17 rulings · 2014–2024

Current position

Natural products are those obtained directly from their crops without transformation techniques, allowing only simple manipulation or preservation operations that maintain their original characteristics. Mixtures of different products that result in a culinary preparation or prepared meal are not considered natural products. In these cases, the product ceases to be natural and becomes a processed or derived product.

The DGT's position remains constant in the definition of natural products, allowing processes such as drying, chopping, or sifting. The evolution shows a clearer delimitation of the boundary between simple manipulation and transformation through the exclusion of product mixtures. Ruling V1889-24 establishes that the combination of ingredients to create a culinary preparation breaks the condition of naturalness.

Turning points

  1. V1889-24

    Establishes that the mixture of different products to obtain a culinary preparation prevents the classification as a natural product. Determines that these products are classified as prepared meals.

Analysis based on 16 of 17 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

17
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
V0790-18 21 Mar 2018

4% VAT rate applied to the supply of dried peppers

SG de Impuestos sobre el Consumo
tipo impositivoproducto naturalsecadomanipulaciónpimiento seco 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
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
V0246-15 21 Jan 2015

Cracked maize and crushed barley subject to reduced 4% VAT rate

SG de Impuestos sobre el Consumo
tipo reducidoproducto naturalcerealestransformaciónmanipulación LIVA — Ley 37/1992 del IVA art. 91.Dos.1.1º.fLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1717-14 3 Jul 2014

4% VAT rate applied to sugar beet deliveries as a natural product

SG de Impuestos sobre el Consumo
tipo impositivoproducto naturalremolacha azucareratubérculotransformación 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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