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A company providing ready meals and drinks for home delivery asks what VAT rate applies. The DGT determines that, as no auxiliary services for immediate consumption are provided, the activity constitutes the delivery of goods subject to the reduced VAT rate.
Cuestión planteada Aclaración de la contestación vinculante de 26 de octubre de 2022, consulta V2254-22, como consecuencia de la aportación de nuevos datos.
El suministro de comida preparada para entrega a domicilio, sin servicios auxiliares que permitan el consumo inmediato, se considera entrega de bienes. Estas operaciones tributan al 10% de IVA. No obstante, las bebidas alcohólicas y las bebidas refrescantes, zumos o gaseosas con azúcares o edulcorantes añadidos tributan al tipo general del 21%.
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