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A winery has requested a ruling regarding VAT and excise duty taxation when producing wine using grapes provided by third parties without acquiring ownership of them. The DGT has determined that the production service is subject to the standard rate of VAT and that the winery is the liable party for excise duties.
Cuestión planteada Tributación de las operaciones descritas a efectos del Impuesto sobre el Valor Añadido y de los Impuestos Especiales de Fabricación (Impuesto sobre el Vino y Bebidas Fermentadas).
En el Impuesto sobre el Vino y Bebidas Fermentadas, el titular de la bodega es el fabricante y responsable de los bienes en régimen suspensivo, independientemente de quién sea el propietario de la uva. Respecto al IVA, la elaboración de vino para un tercero constituye una prestación de servicios sujeta al tipo general del 21%, al ser el vino una bebida alcohólica excluida del tipo reducido. No aplica la exención por régimen de depósito distinto del aduanero a la prestación del servicio de elaboración.
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