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A crowdfarming company has queried whether the adoption of productive units and the subsequent delivery of products constitute distinct taxable events. The DGT has determined that the delivery of products is the principal transaction and all other acts are ancillary, and that payments made for adoption are advance payments subject to VAT.
Cuestión planteada Si constituyen hechos imponibles diferentes, a efectos del Impuesto sobre el Valor Añadido, la "adopción" de la unidad productiva, la recolección, empaquetado y entrega de los productos obtenidos y, en su caso, la transformación de los mismos, o si constituyen todos ellos una operación única con tres pagos diferenciados. Asimismo desea conocer el lugar de realización de las operaciones y el tipo de gravamen aplicable tanto a las entregas a los clientes como a los servicios de mediación prestados por la consultante a los productores.
La entrega de productos por parte de los productores es la operación principal, por lo que las demás operaciones derivadas tienen carácter accesorio y siguen su régimen de tributación. Los pagos realizados por la adopción de la unidad productiva constituyen pagos anticipados que devengan el impuesto en el momento del cobro. El tipo de gravamen aplicable será el correspondiente al bien entregado. Los servicios de mediación de la consultante a los productores se consideran prestaciones de servicios que tributan al 21%.
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