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A company selling aquariums and accessories has requested clarification on the VAT rate applicable when an aquarium is sold together with live ornamental plants for a single price. The DGT ruled that while live ornamental plants attract the reduced rate of 10%, if the aquarium is not considered an ancillary element, it must be taxed separately at the standard rate of 21%.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a la entrega de plantas naturales ornamentales incorporadas en un acuario para su venta.
Las plantas vivas de carácter ornamental y ciertos productos de origen vegetal tienen el tipo impositivo del 10%. No obstante, si en una operación por precio único se entregan también bienes que no son accesorios a las plantas, como un acuario que constituye un fin en sí mismo, se debe determinar la base imponible de cada uno en proporción a su valor de mercado. En ese caso, el acuario tributará al tipo general del 21% y las plantas al tipo reducido del 10%.
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