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A company has requested guidance on how to include delivery and transport costs in the taxable base of gift baskets containing products subject to different VAT rates. The DGT has ruled that the single price must be allocated proportionally to the market value of each product, and common expenses must be distributed using rational imputation criteria.
Cuestión planteada Inclusión en la base imponible del concepto portes y transportes.
Cuando se entrega un conjunto de bienes por un precio único que tributan a distintos tipos impositivos, la base imponible de cada uno se determina repartiendo el precio en proporción al valor de mercado de cada bien. Si existen gastos de transporte o seguros que afecten a la totalidad de los bienes de la cesta, su distribución entre las distintas bases imponibles debe realizarse aplicando criterios racionales de imputación, al no existir un criterio específico en la normativa.
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