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A query was raised regarding whether certain operations performed for a farmer could be classified as technical assistance to qualify for the 10% reduced VAT rate. The DGT has determined that only those services meeting this definition and being necessary for the operation of the holding are subject to 10%, whereas others, such as irrigation projects or damage reports, are subject to the standard 21% rate.
Cuestión planteada Tipo impositivo aplicable a efectos del Impuesto sobre el Valor Añadido a las citadas operaciones. En concreto, si alguna de ellas puede ser susceptible de ser catalogada como asistencia técnica, a los efectos de la aplicación del tipo reducido del 10 por ciento.
Para aplicar el tipo del 10% en servicios a titulares de explotaciones, deben ser servicios enumerados legalmente, necesarios para la explotación y no consistir en arrendamientos. La asistencia técnica se entiende como la elaboración de planes, proyectos o estudios de carácter técnico. Por tanto, los análisis de suelo o foliares para planificar el abonado tributan al 10%, pero los proyectos de instalación de riego o informes de valoración de daños tributan al 21%.
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