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A horse breeding business operating under the simplified VAT scheme has enquired whether it is correct to calculate its accrued tax using a 10% index while charging 21% on its sales. The Directorate-General for Tax (DGT) confirms that this procedure is correct, as the sale of horses for purposes other than food consumption is not eligible for the reduced rate.
Cuestión planteada Si es correcta la forma de proceder de la consultante en relación con el Impuesto sobre el Valor Añadido.
La venta de caballos vivos con fines distintos a su sacrificio para la obtención de productos alimenticios debe tributar al tipo impositivo general del 21%. El tipo reducido del 10% solo es aplicable a animales destinados a la nutrición humana o animal. Al no existir un supuesto de tipo reducido aplicable a la actividad de la consultante, la repercusión del 21% es correcta.
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