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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.
Cuestión planteada Tipo impositivo aplicable.
Las operaciones de suministro de comidas para llevar que no incluyen una prestación de servicios predominante se consideran entregas de bienes. Al ser alimentos preparados para consumo inmediato, estas entregas de bienes tributan al tipo del 10% según el artículo 91.1.1º de la Ley 37/1992.
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