Skip to content
V2300-25 ·26 November 2025 ·consulta-vinculante Low impact
Tax

Supply of prepared food constitutes a service if it includes immediate consumption aids

A supermarket chain in Ceuta asks whether the sale of prepared food (cooked or not) constitutes delivery of goods or a service for the IPSI. The DGT determines that it is a service if it includes aids for immediate consumption and constitutes delivery of goods if no such aids are present.

In 6 key points

Lifecycle

2025-11-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact