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A query was made regarding the VAT rate applicable to the sale of chestnut flour in various formats. The DGT has determined that the rate depends on whether the product can be used for bread production.
Cuestión planteada Tipo impositivo aplicable a efectos del Impuesto sobre el Valor Añadido a dicho bien.
La harina de castaña tributará al 4% si, objetivamente considerada, puede utilizarse en la elaboración de cualquier tipo de pan, sin importar el destino del adquirente. Si no cumple esta condición, se aplicará el tipo impositivo del 10%.
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