SAT discloses three new resolutions to real and concrete consultations in matters of the LIVA and the LIESPYS

Aug 28, 2015 - Fiscal

The Tax Admistration Service (SAT), announced on July 23 and 31, 2015, the resolution of three "real and concrete consultations" on the Law of Value Added Tax (LIVA) and the Law of the Special Tax on Production and Services (LIESPYS), of which the following stands out:

1. The criterion is confirmed that in the sale in the national territory of the products denominated "Anti-Aphid Mesh, Mesh Protection and Shaded Mesh", the rate of 0% of the value added tax (VAT) is applicable, as long as those products are integrated into hydroponic greenhouses and fulfill their function autonomously or in conjunction with the greenhouse, to produce temperature and humidity in a controlled manner or, used to protect crops from natural elements.

2. It is confirmed that the "gypsum for agricultural use" or inorganic fertilizer constituted by natural gypsum, is a fertilizer for the purposes of article 2-A, fraction I, subsection f) of the LIVA, for which its disposal will be affected at the 0% rate established by that article, insofar as it proves that it is destined to be used for agricultural purposes. This, without the pronouncement being extensive for the purposes of other taxes.

3. In the matter of the special tax on production and services (IESPYS), products described as Frutti Di Bosco Paste, Mandarin Paste, Torta Limone Paste, Tiramisu Paste, Mandarin Acid Base, Limone Acid Base Per Cake Limone, Dpo Premium 150 are considered. c / f, Dbf Super 100 Tuttovegetale C / F sGI, are not taxed at the rate of 8% established in article 2, section I, subsection J), numeral 9 of the LIESPYS, because they are concentrated to prepare ice cream, which require an additional process to be consumed directly.

Source: SAT