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A private chef who prepares dishes using materials supplied by the customer queries whether to apply 21% or 10% VAT. The DGT determines that the activity constitutes a catering service and thus must apply the reduced rate of 10%.
Cuestión planteada Tipo impositivo aplicable a sus servicios en el Impuesto sobre el Valor Añadido, el 10 o el 21 por ciento.
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