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A physical person who cooks and serves meals at a customer's home asks which VAT rate applies. The DGT determines that if the service is provided using the employer's personnel and materials, it constitutes a service subject to the reduced rate.
Question raised: Applicable tax rate for Value Added Tax purposes.
The supply of food and beverages is considered a provision of services (10% rate) when consumed on the spot, including cases at the customer's premises if served by the entrepreneur's staff and using materials provided by them. If the service elements are irrelevant or the company is limited to the supply of standardized meals without other components, the operation is considered a delivery of goods. In the specific case of the taxpayer, its service provisions are taxed at 10% pursuant to Article 91.One.2.2º of Law 37/1992.
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