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V2666-22 ·29 December 2022 ·consulta-vinculante Medium impact
Tax

VAT rate for food and drink supplies depends on whether services or goods are delivered

A hospitality professional asks which VAT rate to apply to food and drink sales. The DGT clarifies that the rate depends on whether the operation involves a service provision or a goods delivery.

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2022-12-29PublishedPublished 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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