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A manufacturer of Lebanese pita bread has requested clarification on the applicable VAT rate for its products. The DGT has determined that, as it constitutes a variety of special bread, the 10% rate applies.
Cuestión planteada Tipo impositivo aplicable a efectos del Impuesto sobre el Valor Añadido a la entrega de dicho bien.
El pan de pita se clasifica como pan especial según la norma de calidad del pan. Por tanto, no se aplica el tipo reducido del 4% reservado al pan común, sino el tipo del 10% aplicable a productos susceptibles de ser utilizados para la nutrición humana.
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