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V0285-23 ·15 February 2023 ·consulta-vinculante Medium impact
Tax

Catering services provided by one association to another non-profit entity are subject to VAT

A non-profit association has enquired whether its catering services and food sales to another non-profit entity are exempt from VAT. The DGT has determined that the provision is subject to tax and does not meet the requirements for exemption based on social assistance.

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2023-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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