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The inquiry examines when a catering service should be classified as a mixed service to apply the standard VAT rate. The DGT rules that if the supply of food or drink is provided alongside recreational services or shows, the 21% rate applies instead of the 10% reduced rate.
Cuestión planteada Cuando un servicio de hostelería debe ser considerado como un servicio mixto, a efectos de la inaplicación del tipo impositivo del artículo 91.Uno.2.2º de la Ley 37/1992.
Los servicios mixtos de hostelería, espectáculos, discotecas o salas de fiesta tributan al tipo general del 21%. Esto ocurre cuando la prestación recreativa no es accesoria, sino que constituye una actividad autónoma que complementa la hostelería. Si el suministro de alimentos o bebidas se realiza en horarios donde no hay espectáculos o música, se mantiene el tipo reducido del 10%.
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