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A supermarket chain has requested clarification on whether logistics and transport services in its online sales constitute ancillary operations and how they should be taxed. The DGT has ruled that these services are ancillary to the supply of goods and must apply the same tax rate as the products sold.
Cuestión planteada Si las operaciones logísticas y de transporte son accesorias respecto de la operación principal de la venta online que realiza la consultante, y si los gastos de envío se incluyen en la base imponible de las operaciones efectuadas por la consultante y en su caso, el tipo impositivo aplicable a los servicios de envío.
Los servicios de logística y transporte son accesorios cuando no constituyen un fin en sí mismos para el cliente, sino el medio para disfrutar de la operación principal. Al ser accesorios, no tributan de forma autónoma, sino que siguen el régimen de la prestación principal. La base imponible incluirá el coste de los productos más los gastos de transporte. Si se venden productos con distintos tipos de IVA, los gastos de envío deben distribuirse mediante criterios racionales de imputación.
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