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V0539-22 ·17 March 2022 ·consulta-vinculante Medium impact
Tax

Home food delivery by employer's staff taxed at 10% VAT as service provision

A physical person who cooks and serves meals at a customer's home asks which VAT rate applies. The DGT determines that if the service is provided using the employer's personnel and materials, it constitutes a service subject to the reduced rate.

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2022-03-17PublishedPublished 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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