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V2849-23 ·23 October 2023 ·consulta-vinculante Medium impact
Tax

Prepared food supply taxed at 10% regardless of delivery or service provision

The consultant asks whether selling pizzas and drinks for off-site consumption counts as goods delivery or service provision. The DGT states that the classification depends on whether auxiliary services are predominant, but in both cases the applicable tax rate is reduced.

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2023-10-23PublishedPublished 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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