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A company has requested a ruling on whether its spices qualify for the 0% tax rate provided for in Royal Decree-Law 20/2022. The Directorate-General for Taxes (DGT) has ruled that this rate shall apply provided that the spices are natural products and have not undergone any transformation processes other than handling or preservation.
Cuestión planteada Consulta si, a efectos del Impuesto sobre el Valor Añadido, será de aplicación en la entrega de dichos productos el tipo impositivo del cero por ciento previsto en el artículo 72 del Real Decreto-Ley 20/2022.
El tipo del 0% del artículo 72 del Real Decreto-Ley 20/2022 se aplica a los productos que antes tributaban al 4% según el artículo 91.Dos.1.1º de la Ley 37/1992. Las especias tributarán al 0% si tienen la condición de productos naturales, es decir, si se mantienen en el mismo estado que al obtenerse de sus cultivos o solo han sufrido operaciones de manipulación o conservación (como limpieza, troceado o desecación). Si han sufrido procesos de transformación distintos, no se aplicará este tipo.
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