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A query was made regarding the VAT rate applicable to the supply of potatoes intended for sowing. The DGT has determined that the rate depends on whether the product qualifies as a tuber under current regulations.
Cuestión planteada Tipo impositivo aplicable a efectos del Impuesto sobre el Valor Añadido.
Las semillas de patata o patatas para siembra tributarán al tipo reducido del 4% si pueden calificarse como tubérculos. En caso contrario, se aplicará el tipo impositivo del 10%.
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