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A query was raised regarding the VAT rate applicable to shipping costs when selling books (4%) and CDs (21%). The DGT ruled that shipping costs form part of the taxable base and must follow the rate applied to the principal good.
Cuestión planteada Tipo impositivo aplicable a dichos gastos de envío tanto cuando se envía sólo un libro o solo los CD´s con cuadernos de aplicación, como cuando se venden conjuntamente dichos bienes a los que se aplica diferentes tipos impositivos.
Los gastos de envío, comisiones y portes se integran en la base imponible de la operación principal. Si se venden libros con tipo reducido del 4%, los gastos de envío asociados también tributan al 4%. Si se venden CDs con tipo del 21%, los gastos de envío tributan al 21%. Cuando un mismo gasto de envío afecte a bienes con distintos tipos, se debe repartir mediante criterios racionales de imputación.
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