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A query was made regarding the VAT rate applicable to the supply of artichoke hearts and chopped artichoke. The DGT has determined that these products retain their status as natural products and, therefore, are subject to the 4% rate.
Cuestión planteada Tipo impositivo aplicable.
Los productos naturales son los que se obtienen directamente de sus cultivos sin técnicas de transformación, permitiéndose operaciones simples de manipulación o conservación que mantengan sus características originales. Se consideran productos naturales aquellos que han sido objeto de clasificación, limpieza, embalaje, descascarado, troceado, desinfección, refrigeración, congelación, pasteurización o desecación. En consecuencia, los fondos de alcachofa y la alcachofa troceada tributan al tipo reducido del 4%.
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