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A company has requested clarification on the VAT rate applicable to its products made from wine and natural aromas. The DGT has responded that it cannot issue a ruling until the competent authorities have provided a technical classification for the products.
Cuestión planteada Tipo impositivo aplicable a las entregas de dichos bienes.
La DGT no puede emitir una contestación adecuada mientras no se clasifiquen los productos por los órganos competentes. Para determinar la clasificación, sería necesario conocer la norma alimentaria en la que se ampara su elaboración, los ingredientes, el procedimiento y las características del producto final.
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