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V1600-18 ·8 June 2018 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to venue hire for events if catering services are included

A restaurant sought clarification on whether the rental of an estate for weddings should be taxed separately from catering services. The DGT has ruled that if the provision of the space is ancillary to the catering service, both services are subject to the 10% VAT rate.

In 6 key points

How it affects those involved

This ruling provides tax certainty for hospitality businesses offering venue hire combined with catering, allowing for the application of the reduced VAT rate to the entire package, provided the venue hire is considered an accessory service.

Lifecycle

2018-06-08PublishedPublished 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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