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A hotel entity has requested clarification on the VAT rate applicable to the outsourcing of catering services within its premises. The Directorate General for Taxes (DGT) indicates that, as these services are provided at the client's facilities rather than the provider's, they may be classified as catering services subject to the reduced rate of 10%.
Cuestión planteada Tipo de gravamen del Impuesto sobre el Valor Añadido a aplicar en los servicios de restauración que se subcontratan así como concepto en que debe emitirse la factura.
Los servicios subcontratados se califican como catering si se prestan en las instalaciones del cliente y el suministro de alimentos o bebidas va acompañado de servicios auxiliares que permitan el consumo inmediato. Para que se aplique el tipo del 10%, no debe tratarse del mero suministro de productos estandarizados. En este supuesto, la entidad hotelera actúa en nombre propio, distinguiéndose el servicio del proveedor de la entidad y el de la entidad al cliente final.
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