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A farmer under the cash accounting scheme asks which VAT rate applies to an olive delivery made in December 2022 but paid for in January 2023. The DGT determines that the tax liability arises upon payment and that, due to the timing of extraordinary measures, the 0% rate applies.
Cuestión planteada Tipo de gravamen aplicable a la operación consultada.
Para un empresario acogido al régimen de criterio de caja, el devengo se produce en el momento del cobro. El tipo impositivo aplicable es el vigente en el momento del devengo. Las aceitunas, al ser frutas oleaginosas con condición de productos naturales, están incluidas en el tipo del 0% previsto por el Real Decreto-ley 20/2022 para productos básicos. Por tanto, si el cobro se realiza en enero de 2023, se aplica dicho tipo reducido.
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