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The DGT confirms that a reduced tax rate of 10% applies if the packaging is the usual one for the product, but if the packaging has essential or equivalent value to the content, the 21% rate may apply or the taxable base may need to be split.
Cuestión planteada Se cuestiona, a efectos del Impuesto sobre el Valor Añadido, si la entrega de estos productos está sujeta al tipo impositivo del 10 por ciento, con independencia del tipo de envase, sea cartón, plástico, vidrio o aluminio.
Las entregas de agua mineral natural tributan al 10% si los continentes son los utilizados normalmente para envasar dicho producto por su coste y características. Si el envase confiere un carácter esencial al conjunto haciendo que el agua sea accesoria, se aplicará el 21% sobre el importe total. Si el envase tiene un valor equivalente al agua y es reutilizable, se deberá determinar la base imponible de cada elemento por separado según su valor de mercado.
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