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V0324-19 15 February 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · bono polivalente

Meal vouchers classified as multi-purpose vouchers; issuance may be taxed as distribution or promotion services

An association sought clarification regarding the VAT treatment of meal vouchers redeemable across different regions. The DGT has determined that these are multi-purpose vouchers because the specific territory where the tax applies cannot be determined with certainty at the time of issuance.

The question raised

VAT treatment of meal vouchers.

The DGT's ruling

As they are multi-purpose vouchers, the issuance of the voucher by the issuer does not constitute the underlying catering service. If the issuer is in the territory to which the VAT applies, the delivery of the voucher is taxed as a distribution or promotion service at the general rate of 21%. The taxable base shall be the difference between the sale price of the voucher and the amount that the issuer pays to the catering service provider, VAT included. The catering service shall be taxed when the voucher is redeemed and the service is provided.

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