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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.26

    • ARTICLE 10A: FOODS THAT ARE CONSIDERED NOT PREPARED FOR CONSUMPTION IN THE PLACE OR ESTABLISHMENT WHERE THEY ARE SOLD

     

    For the purposes of article 2-A, section I, last paragraph of the Law (LIVA: Art. 2A), it is considered that the following are not prepared foods for consumption in the place or establishment where they are sold:

  • Vacuum packed or frozen foods;

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  • Foods that require to be subjected to a cooking or frying process for consumption, by the purchaser, after its acquisition;

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  • Preparations consisting of meat or offal, including guts and stomachs, slice into pieces or chopped, or blood, introduced by guts, stomachs, bladders, skin or similar, natural or artificial wraps, as well as raw meat products subject to healing and maturation;

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  • Corn or wheat tortillas, and

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  • Bakery products made in bakeries as a result of a baking, cooking or frying process, including cakes and cookies, even if the latter products are not made in a bakery.

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    The provisions of this article will not be applicable, when the alienation of the goods mentioned in the previous sections, is carried out in restaurants, refreshment stand, cafeterias and other similar establishments, so in these cases the applicable rate will be that of 16% a referred to in Article 2-A, section I, last paragraph of the Law. (LIVA: Art. 2A)