A straight translation from the Diario
The TAA has considered that seafood and gluten-free pastry must be taxed at the normal VAT rate of 23% and won’t benefit from the 6% rate.
The Treasury today released a series of binding information on VAT (Value Added Tax) rates on certain products, including seafood and gluten-free pastry, responding to questions raised by companies that produce and market these goods.
In one of the above cases, the company asks the tax authorities to clarify whether the “gluten-free mariscada” that it intends to market “falls within Schedule I-12 of the VAT Code, whose tax rate is 6%, and states that” The preparation is specially developed to be consumed by people intolerant to gluten not containing this element in any of its ingredients.
In the reply, the Finance authorities consider that it is “not possible to conclude” that the product concerned “complies with the rules currently in force, applicable in all Member States, in relation to the provision of consumer information on absence or reduced presence in foods Gluten food “, since” the label was not sent “, which” prevents checking if it is being complied with “the European regulation on labelling standards.
Therefore, the tax authorities consider that the product ‘marketed 800 grams’ “can’t benefit from the application of the reduced rate of tax and is subject to the application of the normal tax rate” of 23%.
In other binding information, AT is questioned by a bakery about whether the ‘chocolate cake’ and ‘cheesecake’ products can be taxed at a reduced rate, bearing in mind that the products’ have been subject to analysis to prove that they are exempt from gluten”.
In this case, the Tax Office analyses the technical data sheets for the products concerned and concludes that ‘the products in question do not appear to be’ chocolate cake ‘- XX’ and ‘wild fruit cheesecake’ – XX ‘are specially produced, prepared or To meet the special dietary needs of people with gluten intolerance “and therefore” should be taxed at the normal rate “of VAT.