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V0557-23 ·8 March 2023 ·consulta-vinculante Medium impact
Tax

Supply of drinks with on-site auxiliary services subject to 10% VAT

A company supplying alcoholic beverages at fairs with auxiliary services for immediate consumption queries the applicable VAT rate. The DGT states that if sufficient auxiliary services are provided for immediate consumption, the rate is 10%; otherwise, it constitutes a goods delivery subject to general VAT.

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2023-03-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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