El Gremi de Forners i Pastissers de PIMEM celebra la medida publicada en el BOE de este pasado jueves, donde queda reflejada la resoluci\u00f3n de la Direcci\u00f3n General de Tributos sobre el tipo del impuesto sobre el pan. En ella se confirma la reducci\u00f3n del IVA al 4% para todos los tipos de pan, en cumplimiento de la sentencia del Tribunal Supremo. Para el vicepresidente de la asociaci\u00f3n, Benet Bar\u00f3n, \u00abes una medida muy correcta, ya que no entend\u00edamos que, por una misma porci\u00f3n de pan o pasta, por el simple hecho de ser con un molde se le aplicara un 10% de IVA y sin molde un 4%\u00bb.<\/p>\n
Y es que, hasta la publicaci\u00f3n de la sentencia, \u00fanicamente el pan com\u00fan estaba gravado por el tipo superreducido, mientras que los panes especiales, es decir, aquellos con ingredientes incorporados distintos de los comunes, tales como huevo, mantequilla, semillas o sin gluten, estaban gravados con el 10%.<\/p>\n
El Tribunal Supremo, en su fallo del pasado 15 de octubre, ha considerado que esta diferencia de trato no tiene justificaci\u00f3n legal y que todos los productos considerados pan deben recibir el mismo tratamiento fiscal. La sentencia cita el principio de neutralidad del IVA y se\u00f1ala que la normativa europea exige un tratamiento equitativo para bienes similares.<\/p>\n
Todos los panes, independientemente de sus ingredientes, tributar\u00e1n al 4% y no es necesario modificar la composici\u00f3n de los productos para beneficiarse del tipo reducido. El pan sin gluten tambi\u00e9n se incluye en esta rebaja fiscal, favoreciendo la accesibilidad de estos productos. Para Bar\u00f3n, \u00abera incomprensible que a panes con cereales, con m\u00e1s masa, como es el caso del pan n\u00f3rdico o incluso el conocido como pan de Viena, un pan mayoritariamente de consumo infantil, se les aplicara un IVA del 10% y no del 4%\u00bb.<\/p>\n","protected":false},"excerpt":{"rendered":"
La resoluci\u00f3n de la Direcci\u00f3n General de Tributos, en cumplimiento de la sentencia del Tribunal Supremo, confirma el IVA superreducido para todos los panes, incluidos los especiales y sin gluten.<\/p>\n","protected":false},"author":1,"featured_media":4332,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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