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V2928-23 ·31 October 2023 ·consulta-vinculante Medium impact
Tax

Delivery of takeaway food containers subject to 21% VAT, independent of catering services

A hospitality association requested clarification on the VAT rate applicable to the sale of containers for customers to take away uneaten food. The Directorate-General for Taxes (DGT) ruled that the delivery of these containers constitutes an operation independent of the catering service and must be subject to the standard VAT rate.

In 6 key points

How it affects those involved

Businesses in the catering sector must distinguish between the catering service and the sale of takeaway containers, applying the standard 21% VAT rate to the latter.

Lifecycle

2023-10-31PublishedPublished 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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