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An entity has requested clarification on the VAT rate applicable to royalties received for sub-licensing a mandarin variety and providing technical information. The DGT has ruled that the 10% reduced rate applies if the service is necessary for the development of an agricultural exploitation and is provided to its holder.
Cuestión planteada - Devengo del Impuesto.
El tipo reducido del 10% es aplicable a las prestaciones de servicios que sean necesarias para el desarrollo de una explotación agrícola, forestal o ganadera y se realicen en favor de su titular. No obstante, este tipo no se aplica a las cesiones de uso o disfrute o arrendamiento de bienes. Por tanto, los royalties por sublicencia de variedades vegetales tendrán el tipo del 10% si cumplen los requisitos de necesidad para la explotación, de lo contrario se aplicará el tipo general del 21%.
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