Skip to content
V0723-17 ·21 March 2017 ·consulta-vinculante Medium impact
Tax

Vending machine beverage sales constitute a supply of goods independent of gym services

A gym operator sought clarification on whether selling drinks via vending machines constitutes a supply of goods or an ancillary service to the gym membership. The DGT ruled that it is an independent supply of goods and that non-alcoholic beverages are subject to the 10% reduced VAT rate.

In 6 key points

How it affects those involved

Gym operators must treat vending machine sales as a separate supply of goods rather than part of the gym service, applying the appropriate VAT rate for the specific products sold.

Lifecycle

2017-03-21PublishedPublished 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