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A company selling patent royalties for plant varieties has requested clarification on the applicable VAT rate. The DGT has ruled that the 10% reduced rate may be applied if the service is necessary for the development of an agricultural exploitation and is provided in its favour.
Cuestión planteada Tipo impositivo aplicable a los servicios prestados por el pago del royalty.
El tipo reducido del 10% es aplicable a los royalties asociados a la venta de plantones de frutales según el artículo 91.Uno.2.3º de la Ley 37/1992. Para ello, deben cumplirse tres requisitos: que la prestación esté comprendida en la lista legal, que se realice en favor de un titular de explotación agrícola, forestal o ganadera y que sea necesaria para su desarrollo. Si no se cumplen estos requisitos, el tipo aplicable será el general del 21%.
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