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V1808-25 ·13 October 2025 ·consulta-vinculante Low impact
Tax

Prepared food supply taxed at 10% VAT, excluding alcoholic drinks or sweetened beverages

A boat rental company asks what VAT rate applies to the catering service it offers to customers. The DGT determines that, as no additional auxiliary services are provided, it constitutes a delivery of goods subject to a reduced rate.

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2025-10-13PublishedPublished 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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