Doctrine by topic · DGT Observatory

Natural Product: 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 21 rulings · 2014–2024

Current position

Natural products are taxed at 4% IVA (Value Added Tax) as long as they maintain their original characteristics and have only undergone simple operations of manipulation, preservation, or presentation. Processes such as shelling, washing, chopping, drying, sieving, or the partitioning of cereals do not alter their status as a natural product. Conversely, prepared meals or products resulting from culinary preparation are taxed at 10%.

The DGT's position remains constant regarding the distinction between simple manipulation and transformation. Rulings confirm that processes such as drying or chopping do not denature the product, while culinary preparation or the seasoning of olives mark the limit towards the 10% rate. No changes in the applied doctrine are observed.

Analysis based on 20 of 21 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

21
V2090-21 12 Jul 2021

Dehydrated mango subject to reduced 4% VAT rate

SG de Impuestos sobre el Consumo
tipo impositivoproducto naturaldeshidrataciónoperaciones de conservaciónmango deshidratado 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
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
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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