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An agricultural company has requested clarification on the applicable VAT rate for its services in preparing and organising livestock auctions, as well as the relevant IAE tax headings. The DGT has ruled that the reduced rate of 10% applies if the services constitute the organisation of trade fairs, whereas the standard rate of 21% applies if the company acts as a commercial intermediary.
Cuestión planteada Conocer el tipo del Impuesto sobre el Valor Añadido a aplicar en la prestación de los citados servicios, así como conocer si, como consecuencia de la realización de tales servicios, procede darse de alta en otro epígrafe diferente del Impuesto sobre Actividades Económicas.
Para el IVA, se aplicará el tipo reducido del 10% si los servicios se prestan en el marco de ferias o exposiciones de carácter comercial por el organizador. Si la consultante actúa como intermediario comercial negociando operaciones por cuenta de terceros, el tipo será el general del 21%. En cuanto al IAE, si negocia por cuenta de terceros debe darse de alta en 'Intermediarios del comercio'; si realiza labores de gestión para la subasta, en 'Servicios de organización de congresos, asambleas y similares'; y si vende ganado propio, en 'Compraventa de ganado'.
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