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A company that processes raw materials provided by clients to produce juices, beverages, and horchata has requested clarification on the applicable tax rate. The DGT has determined that these operations constitute works executed for a price, which are subject to a 10% VAT rate.
Cuestión planteada - Tipo impositivo aplicable. - Base imponible.
Las operaciones de transformación y envasado de materias primas para obtener un bien distinto (como zumos o bebidas) constituyen una ejecución de obra calificada como prestación de servicios. Al resultar en un bien que tributa al tipo reducido, se aplica el 10% de IVA según el artículo 91.Tres de la Ley 37/1992. La base imponible incluye el importe total de la contraprestación, incluyendo envases o embalajes.
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