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A company has requested clarification regarding the VAT rates applicable to the supply of stone pine cones and the subsequent sale of pine nuts in their shells. The Directorate-General for Taxes (DGT) has ruled that pine cones are subject to a 10% rate if used to obtain pine nuts, whereas pine nuts in their shells are subject to a 4% rate as they are considered natural products.
Cuestión planteada Tipo impositivo aplicable.
Las piñas de pino piñonero tributan al 10% si son susceptibles de ser utilizadas para la obtención de piñones, o al 21% en otro caso. Los piñones con cáscara tributan al 4% por ser considerados productos naturales, ya que se encuentran en el mismo estado que se obtienen de sus cultivos o han sufrido solo operaciones simples de manipulación o conservación.
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