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A gym operator sought clarification on whether selling drinks via vending machines constitutes a supply of goods or an ancillary service to the gym membership. The DGT ruled that it is an independent supply of goods and that non-alcoholic beverages are subject to the 10% reduced VAT rate.
Cuestión planteada Si la entrega de bebida mediante máquinas expendedoras constituye una entrega de bienes. Accesoriedad respecto de la prestación de servicios de acceso a las instalaciones deportivas. Tipo impositivo aplicable.
La entrega de bebidas mediante máquinas expendedoras es una entrega de bienes, ya que el empresario solo transmite el poder de disposición sin prestar servicios auxiliares. No es una prestación accesoria al servicio deportivo porque la bebida constituye un fin en sí mismo para el cliente. Las bebidas refrescantes sin alcohol se consideran alimentos y tributan al tipo reducido del 10%.
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