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A company requested clarification on the VAT rate applicable to the sale of albums alongside sticker packs, as well as the manufacturing services for said albums. The DGT has determined that the supply of albums is ancillary to the supply of stickers; therefore, both goods are subject to the standard rate of 21%.
Cuestión planteada Tipo impositivo aplicable a la venta de los álbumes que se entregan junto con los sobres que contienen los cromos y tipo impositivo aplicable a los servicios contratados por la consultante de, por ejemplo, fotógrafos, editores, maquetación, ensobrado e impresión para la fabricación de los álbumes.
La entrega de álbumes no constituye para el destinatario un fin en sí mismo, sino que es una prestación accesoria a la entrega de los cromos. Al ser la entrega de cromos la operación principal, ambos elementos deben tributar conjuntamente al tipo general del 21% según el artículo 90 de la Ley 37/1992. Este criterio se aplica independientemente de que se facture por un precio único o se desglose el importe.
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