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V0282-16 25 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Food takeaway supply taxed at 10% if goods delivery is the main activity

A food takeaway company asks which tax regime applies. The DGT determines that if services are not predominant, the activity is deemed goods delivery and is subject to 10% tax.

The question raised

Question raised: Applicable tax rate.

The DGT's ruling

Takeaway meal supply operations that do not include a predominant provision of services are considered supplies of goods. As they are food prepared for consumption, these supplies of goods are taxed at the 10% rate pursuant to Article 91.1.1º of Law 37/1992.

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