Doctrine by topic · DGT Observatory

Human Nutrition: 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 Medium confidence 43 rulings · 2014–2026

Current position

Products that, according to the Food Code, are capable of being used habitually and appropriately for human or animal nutrition are taxed at 10%. This suitability is determined by the objective characteristics of the product, regardless of the final use by the purchaser. In the case of cheeses that meet the definition of Royal Decree 1113/2006, the reduced rate of 4% applies. If they do not meet the nutrition requirements, the general rate of 21% applies.

Automatic analysis was unable to anchor the milestones to the available criteria. The DGT's position appears consistent within the corpus.

Analysis based on 42 of 43 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0601-26 13 Mar 2026

10% VAT on kefir nodules, 4% on fermented yoghurts and milks

SG de Impuestos sobre el Consumo
tipo impositivonódulos de kéfirscobysleches fermentadasbebida refrescante LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.1
Affects CompanyExpat · Non-residentIndividual
V0522-26 5 Mar 2026

Caffeine sachets as dietary supplements attract 10% VAT

SG de Impuestos sobre el Consumo
complemento alimenticiotipo impositivo reducidonutrición humanabebidas refrescantesfuentes concentradas de nutrientes LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91
Affects CompanyExpat · Non-residentIndividual
V1023-25 20 Jun 2025

4% VAT applies to products referenced in RD 308/2019 or bread flour mixes

SG de Impuestos sobre el Consumo
tipo reducidoharinas panificablesnorma de calidad para el panpreparados de harinasnutrición humana LIVA — Ley 37/1992 del IVA art. 91.Dos.1.1ºLIVA — Ley 37/1992 del IVA art. 91.Uno.1.1º
Affects CompanyExpat · Non-residentIndividual
V1069-22 12 May 2022

A 4% rate applies to buckwheat flour if it can be used to make bread

SG de Impuestos sobre el Consumo
tipo reducidoharinas panificablestrigo sarracenonutrición humananorma de calidad para el pan 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
V1888-21 16 Jun 2021

21% standard VAT rate applies to wine-based flavoured cooking beverages

SG de Impuestos sobre el Consumo
tipo impositivobebida alcohólicanutrición humanacondimento alimentariograduación alcohólica LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.1º
Affects CompanyExpat · Non-residentIndividual
V3013-19 28 Oct 2019

Pita bread subject to 10% VAT as it is classified as special bread

SG de Impuestos sobre el Consumo
pan especialpan comúntipo impositivonutrición humananorma de calidad 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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