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An entity requested clarification on the VAT rate applicable to the import and subsequent supply of queen bees intended for honey production. The Directorate-General for Taxes (DGT) ruled that a 10% rate applies as they are breeding animals.
Cuestión planteada Tipo impositivo aplicable tanto a la importación como a la posterior entrega de aquellas.
Las entregas, adquisiciones intracomunitarias e importaciones de abejas-reina tributan al tipo del 10% según el artículo 91.Uno.1.2º de la Ley 37/1992, al ser animales reproductores de productos susceptibles de nutrición humana o animal. La base imponible en la importación se determinará sumando al valor en aduana los impuestos, derechos y gastos accesorios no incluidos en el mismo, conforme al artículo 83 de la citada ley.
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