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A publishing house has requested clarification on the VAT rate applicable to the sale of a book bundled with a decorative item or model for a single price. The DGT has ruled that the item constitutes an ancillary supply to the book and, therefore, the reduced rate applies.
Cuestión planteada La consultante desea conocer el tipo impositivo aplicable del Impuesto sobre el Valor Añadido a la entrega objeto de consulta.
La entrega de un libro junto con una pieza para montar un objeto decorativo por un precio único constituye una prestación única. El libro es la prestación principal y la pieza es una prestación accesoria que no constituye un fin en sí mismo para el cliente. Al ser la pieza un elemento complementario que comparte el tratamiento fiscal de la principal, toda la operación tributa al tipo impositivo del 4%.
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