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A taxpayer has inquired whether logistics costs invoiced by a supplier must carry the same VAT rate as the products or if they may be subject to the general rate. The Directorate-General for Taxes (DGT) has ruled that if logistics are ancillary to the delivery of goods, they must follow the tax rate applicable to the principal supply.
Cuestión planteada Si el tipo impositivo aplicable a las operaciones de logística debería ir asociado a los distintos tipos impositivos de los productos que se entregan en la factura.
Si la actividad logística es accesoria a la entrega de bienes y no constituye un fin en sí misma para el cliente, sino el medio para disfrutar del servicio principal, seguirá el régimen de tributación de la prestación principal. Por tanto, el tipo de gravamen aplicable será el correspondiente al bien entregado. Los costes de logística deberán distribuirse entre las distintas bases imponibles mediante criterios racionales de imputación.
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