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V0638-21 ·18 March 2021 ·consulta-vinculante Medium impact
Tax

VAT rate for vending products depends on whether they contain added sugars or sweeteners

A vending machine operators' association has requested clarification on whether the sale of food and drinks via automated machines constitutes a supply of goods or a provision of services, and which VAT rate applies. The DGT has clarified that it is a supply of goods and that the applicable tax rate will depend on the product's composition.

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2021-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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