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V0264-24 ·29 February 2024 ·consulta-vinculante Medium impact
Tax

Delivery of prepared food without auxiliary services subject to 10% VAT

A company providing ready meals and drinks for home delivery asks what VAT rate applies. The DGT determines that, as no auxiliary services for immediate consumption are provided, the activity constitutes the delivery of goods subject to the reduced VAT rate.

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2024-02-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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