Skip to content
V1429-22 ·16 June 2022 ·consulta-vinculante Medium impact
Tax

Restaurant delivery and service VAT rate clarified

The DGT confirms that restaurant services and prepared food delivery are subject to 10% VAT, with specific exceptions for beverages.

In 6 key points

How it affects those involved

Restaurants and food delivery businesses must apply the 10% VAT rate to their services and deliveries, except for beverages, which are subject to different rules.

Lifecycle

2022-06-16PublishedPublished 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