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A food trading company has enquired whether supplies of goods at the 0% rate (pursuant to Royal Decree-Law 20/2022) allow for the deduction of VAT on purchases and how this affects their pro rata rule. The DGT has ruled that these transactions are taxable and not exempt, thereby permitting deduction and removing the need to apply the pro rata rule.
Cuestión planteada Deducción de las cuotas del Impuesto sobre el Valor Añadido soportadas en la adquisición de productos previstos en la letra f) del apartado dos del artículo 72 del Real Decreto-ley 20/2022 y su posible incidencia sobre el cálculo de la prorrata anual de las transmisiones de dichos productos por parte de la sociedad consultante.
Las entregas de productos naturales (frutas, verduras, legumbres, tubérculos y cereales) con el tipo del 0% se consideran operaciones sujetas y no exentas. Por tanto, las cuotas soportadas por el adquirente son deducibles siempre que se cumplan los requisitos de la Ley del IVA. Al no ser operaciones exentas, no se aplica la regla de la prorrata para estas transmisiones.
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