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V2949-16 ·24 June 2016 ·consulta-vinculante Medium impact
Tax

10% VAT applies to home catering services with or without materials

A consultant asks which VAT rate applies to food and beverage services provided at customers' homes, with or without materials. The DGT determines these operations constitute catering services and are subject to the 10% VAT rate.

In 6 key points

Lifecycle

2016-06-24PublishedPublished 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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