Skip to content
V0507-23 ·3 March 2023 ·consulta-vinculante Medium impact
Tax

Home food delivery without additional services is classified as goods supply under the reduced rate

A company asked whether home food delivery to rural residents was exempt from VAT as social assistance. The DGT ruled that, due to the absence of dominant services, the activity constitutes goods supply subject to the reduced rate.

In 6 key points

Lifecycle

2023-03-03PublishedPublished 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