Skip to content
V0499-26 ·5 March 2026 ·consulta-vinculante Medium impact
Tax

Private chef service taxed at 10% VAT if classified as catering service

A private chef who prepares dishes using materials supplied by the customer queries whether to apply 21% or 10% VAT. The DGT determines that the activity constitutes a catering service and thus must apply the reduced rate of 10%.

In 6 key points

Lifecycle

2026-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact