Skip to content
V1570-21 ·25 May 2021 ·consulta-vinculante Medium impact
Tax

Vending machine food and drink supplies taxed at 21% if they are soft drinks or juices with added sugars or sweeteners

The taxpayer queried whether vending machine activities constitute a supply of goods or a provision of services, and which VAT rate applies. The DGT has determined that it is a supply of goods and that the applicable tax rate depends on the product's composition.

In 6 key points

Lifecycle

2021-05-25PublishedPublished 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