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A trader has requested clarification on the VAT regime applicable to the sale of both purchased goods and processed products (such as bread baked from frozen dough). The DGT has ruled that the activity must be split into two distinct sectors: one subject to the equivalence surcharge for untransformed products, and another under the simplified regime for processed goods.
Cuestión planteada Régimen aplicable en el Impuesto sobre el Valor Añadido al conjunto de su actividad.
El horneado de masa congelada se considera un proceso de transformación, por lo que no permite mantener la condición de comerciante minorista para esos productos. Las ventas de productos adquiridos sin transformar deben tributar por el régimen de recargo de equivalencia. Por el contrario, la fabricación de productos (como el pan horneado) y el resto de la actividad deben tributar por el régimen simplificado. La actividad sujeta al recargo de equivalencia se considera un sector diferenciado de la actividad económica.
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