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A company acquires surplus, hardened bread to supply to animal feed manufacturers. The DGT has determined the applicable VAT rate based on whether the product is classified as common bread or special bread.
Cuestión planteada Tipo impositivo aplicable tanto a la adquisición como a la entrega posterior de dicho bien.
Las entregas, adquisiciones e importaciones de variedades de pan común tributan al 4% de IVA, independientemente de su forma de entrega. Las variedades de pan especial tributan al 10% de IVA cuando sean aptas para la nutrición humana o animal, o puedan usarse para obtener productos de nutrición humana o animal.
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