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V1399-23 ·24 May 2023 ·consulta-vinculante Medium impact
Tax

Leasing of terrace equipment may be considered a consideration-based transaction included in the price of beverages

A beer producers' association has consulted whether the provision of terrace furniture (tables, umbrellas) to the hospitality sector is subject to VAT and whether it is deductible. The DGT indicates that if the provision is conditional upon the purchase of products, it is considered a single consideration-based transaction where the use of the equipment is included in the price of the beverages.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for producers providing equipment to clients, establishing that such provisions are part of the main supply rather than separate services.

Lifecycle

2023-05-24PublishedPublished 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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