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A taxpayer inquired about the VAT rate applicable to products sold in a shop integrated within a service area café. The DGT ruled that the reduced rate of 10% applies only to the supply of food and beverages for immediate consumption; therefore, shop products must be taxed according to their individual nature.
Question posed: Applicable tax rate for products sold in the shop.
The reduced rate of 10% is reserved for the supply of food and beverages for immediate consumption, excluding the sale of products for consumption outside the establishment or the sale of other items. Therefore, the products in the shop must have their tax rate determined individually: 10% for goods under Article 91.One.1, 4% for those under Article 91.Two.1, or 21% for the remainder. It is irrelevant whether the shop does not have a physical space separate from the cafeteria.
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