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V1536-18 ·6 June 2018 ·consulta-vinculante Medium impact
Tax

10% VAT applies to sweet table assembly due to goods delivery

A consultant decorating pre-prepared pastries asks about the applicable VAT rate. The DGT determines her activity constitutes a goods delivery, not a catering service provision.

In 6 key points

Lifecycle

2018-06-06PublishedPublished 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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