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V1578-18 ·7 June 2018 ·consulta-vinculante Medium impact
Tax

Leasing of private-label coffee machines may be taxed at 10% if deemed ancillary to capsule sales

A query was raised regarding whether the provision of coffee machines constitutes an ancillary service to the sale of capsules, even if the machines are compatible with other brands. The DGT ruled that, as they feature the coffee brand's logo, the provision is considered an ancillary operation to the sale of the capsules.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for coffee machine providers, allowing for a reduced tax rate if the machines are branded and tied to the sale of consumables.

Lifecycle

2018-06-07PublishedPublished 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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