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A vending company has requested clarification on whether its activity constitutes a provision of services or a supply of goods, and which VAT rate should be applied. The DGT has determined that it is a supply of goods and that the tax rate will depend on the nature of the product and whether it contains sugars or sweeteners.
Businesses operating vending machines must correctly classify their activity as a supply of goods and apply the specific VAT rate corresponding to the individual products sold, taking into account their ingredients.
The tax team reviews your specific situation.
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