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A taxpayer received an invoice in 2023 for tomatoes delivered in 2022 and inquired about the applicable VAT rate. The DGT ruled that the rate applicable is the one in force at the time of accrual, which in this instance is 4%.
Cuestión planteada Tipo impositivo aplicable a la operación consultada.
El tipo impositivo aplicable es el vigente en el momento del devengo de la operación. Dado que los tomates se pusieron a disposición del adquirente en 2022, el devengo se produjo en ese año. Por tanto, se aplica el tipo del 4% correspondiente a productos naturales, y no el tipo del 0% introducido por medidas temporales en 2023. La factura puede emitirse en 2023 si el destinatario es empresario y se hace antes del día 16 del mes siguiente al devengo.
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