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A query was made regarding which net yield index should be applied to the processing of olive products following the reduction of its base index. The Directorate-General for Taxes (DGT) clarifies that an increase of 0.1 must be added to the reduced index of the natural product.
Cuestión planteada Índice de rendimiento neto aplicable en el supuesto de procesos de transformación del olivo.
El índice de rendimiento neto para actividades de transformación, elaboración o manufactura de productos naturales es el índice del producto natural más un incremento de 0,1. Este criterio se mantiene incluso si el índice del producto natural se ha reducido por una Orden específica. Así, al ser el índice de productos del olivo de 0,13, el de su transformación será de 0,23.
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