Skip to content
V2664-22 ·29 December 2022 ·consulta-vinculante Medium impact
Tax

VAT on restaurant booth rentals is 21% as it constitutes an independent service

A restaurant has queried whether charging a separate fee for the rental of a private booth constitutes an ancillary service to the catering service. The DGT has determined that these are distinct services with their own legal standing.

In 6 key points

Lifecycle

2022-12-29PublishedPublished 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