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A company requested clarification on whether the delivery of olives to an oil mill for processing and subsequent sale could qualify for the 0% tax rate. The DGT ruled that the applicable rate is the one in force at the time of accrual, which in this instance occurs when the oil mill sells the product to third parties.
Cuestión planteada Cuestiona si será de aplicación a la entrega de aceitunas el tipo impositivo del cero por ciento previsto en el artículo 72 del Real Decreto-ley 20/2022.
El tipo del 0% previsto en el Real Decreto-ley 20/2022 se aplica a las aceitunas por ser consideradas productos naturales. No obstante, el tipo impositivo aplicable es el vigente en el momento del devengo. En entregas en depósito para que la almazara venda en nombre propio, el devengo se produce cuando la almazara pone el producto a disposición del tercero. Por tanto, si la venta final ocurre entre el 1 de enero y el 30 de junio de 2023, se aplicará el tipo del 0%.
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