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V2295-24 ·31 October 2024 ·consulta-vinculante Medium impact
Tax

Food and drink IVA deductible for restaurants in supermarkets

A food and beverage service company asks whether IVA on supermarket purchases of food and drinks can be deducted. The DGT concludes that although Article 96.1.3 of the VAT Law generally excludes deduction for food and drink purchases, Article 96.2 and 3 allows deduction when goods are transformed and delivered for payment to a business regularly engaged in such activities, such as a restaurant or catering company.

In 7 key points

How it affects those involved

Restaurants and catering businesses can deduct IVA on food and drink purchases from supermarkets if the items are used in their regular service provision.

Lifecycle

2024-10-31PublishedPublished 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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