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V2254-22 ·26 October 2022 ·consulta-vinculante Medium impact
Tax

Food and drink delivery taxed at 10% (exceptions for beverages)

A company providing food and drink for home delivery asks which tax rate applies. The DGT states that the rate depends on whether the activity constitutes the delivery of goods or the provision of services.

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2022-10-26PublishedPublished 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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