Doctrine by topic · DGT Observatory

Food Products: 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 8 rulings · 2016–2026

Current position

The taxation of food products depends on their specific technical and regulatory definition. Food supplements are considered food products, and their retail trade falls under heading 647.1 of the IAE (Economic Activities Tax). For specific products such as cheese, the 4% rate requires strict compliance with the definition and denomination set forth in Royal Decree 1113/2006.

The DGT's position does not show a single doctrinal evolution, but rather applies specific criteria depending on the nature of each product. A rigorous application of technical and legal regulations is observed to determine the applicable tax rate or IAE heading. There is no change in trend, but rather a resolution of particular cases through the application of sectoral laws.

Analysis based on 7 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8
V3082-17 28 Nov 2017

10% VAT rate applied to artificial casing for sausage production

SG de Impuestos sobre el Consumo
tipo impositivotripa artificialnutrición humananutrición animalembutidos LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.1º
Affects CompanyExpat · Non-residentIndividual

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