Skip to content
V2461-17 ·3 October 2017 ·consulta-vinculante Medium impact
Tax

Different VAT rates apply to catering and gifts served together

A physical person enquires about the IAE heading and applicable VAT rate for breakfast preparation with gifts (flowers, balloons). The DGT states that separate IAE headings must be registered and VAT will be applied according to the nature of each item.

In 6 key points

Lifecycle

2017-10-03PublishedPublished 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