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A beekeeper requested clarification on the VAT rate applicable to the delivery of beeswax to industry for processing. The DGT has determined that the standard rate of 21% must be applied, as beeswax is not included in the list of goods eligible for reduced rates.
Cuestión planteada Tipo impositivo aplicable a las entregas de cerón por los apicultores.
Las entregas de cerón tributan al 21% de IVA porque el artículo 91.Uno.1.3º de la Ley 37/1992 solo permite el tipo del 10% a los bienes expresamente mencionados en dicho precepto. El cerón no figura en la lista de bienes susceptibles de ser utilizados en actividades agrícolas, forestales o ganaderas con ese tipo impositivo. Los apicultores en el régimen especial de la agricultura, ganadería y pesca solo tendrán derecho a la compensación prevista en el artículo 130 de la Ley 37/1992.
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