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A company has requested clarification regarding the relevant IAE headings for ham slicing and the applicable VAT rates. The DGT has determined the headings based on whether the product is supplied or only the service, and has defined the applicable VAT rates.
Cuestión planteada - Epígrafe del Impuesto sobre Actividades Económicas.
Para el IAE, si se realiza el corte de jamón sin aportar el producto, corresponde el epígrafe 849.9; si se aporta el producto, corresponde el 677.9. En cuanto al IVA, la entrega de jamones con el servicio de corte accesorio tributa al 10%. El servicio de corte de jamón sin aportación de los bienes tributa al 21%.
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