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A taxpayer queried the VAT rate applicable to deposit, maintenance, and transformation services for food products owned by clients. The DGT ruled that storage and preservation are subject to 21% VAT, whereas transformation resulting in a distinct good may be subject to the 10% reduced rate.
Cuestión planteada Tipo impositivo aplicable a la prestación de servicios de depósito y mantenimiento de la materia prima en condiciones aptas para su transformación en bienes destinados a la nutrición humana, así como a la prestación de servicios de elaboración de productos alimenticios.
Los servicios de almacenaje y conservación de productos alimentarios propiedad de terceros tributan al tipo general del 21%, ya que el tipo reducido del 10% solo se aplica a entregas de bienes. No obstante, la transformación de dichos productos puede tributar al 10% si se considera una ejecución de obra que resulte en la obtención de un bien distinto al aportado por el cliente. En caso de servicios combinados por un precio único, la base imponible se determinará proporcionalmente al valor de mercado de cada concepto.
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