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A taxpayer requested clarification on the VAT regime and IAE classification for selling fruit baskets containing packaged fruit and a bottle of wine. The DGT ruled that packaging does not constitute a transformation process, that fresh fruit is subject to a 4% VAT rate, and that the wine is treated as a separate supply subject to 21% VAT.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a dicha actividad, régimen aplicable a la misma, así como epígrafe del Impuesto de Actividades Económicas en que debe darse de alta.
El envasado de fruta no se considera operación de transformación, por lo que no se pierde la condición de comerciante minorista para el recargo de equivalencia. La fruta que mantenga su condición de producto natural tributa al 4%, mientras que las conservas o derivados tributan al 10%. La botella de vino incluida en la cesta se considera una entrega de bienes independiente sujeta al tipo general del 21%. Para el IAE, la actividad corresponde al epígrafe 647.1 de la sección primera.
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