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V1430-22 ·16 June 2022 ·consulta-vinculante Medium impact
Tax

Food and drink supply VAT rate is 10%, excluding alcoholic or sugary drinks

A franchised restaurant company asks what VAT rate to apply to in-person, telephone or digital orders. The DGT clarifies that both restaurant services and food deliveries are subject to a 10% VAT rate, with specific exceptions for drinks.

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2022-06-16PublishedPublished 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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