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The consulting association inquired whether the sale of products through vending machines constitutes a provision of services, which would allow for the application of the reduced VAT rate. The DGT clarifies that these operations are supplies of goods because no ancillary services are provided that would enable immediate consumption.
Cuestión planteada Aclaración de la contestación vinculante de 18 de marzo de 2021, consulta V0638-21.
El suministro de bebidas y alimentos mediante máquinas expendedoras se considera entrega de bienes, ya que el empresario solo transmite el poder de disposición sobre los productos sin prestar otros servicios simultáneos. Para que sea prestación de servicios de restauración, el suministro debe ir acompañado de servicios auxiliares suficientes que permitan el consumo inmediato y donde los servicios predominen sobre la entrega de bienes. Al no existir tales servicios en el vending, se aplica el tipo del IVA correspondiente a la naturaleza de los bienes entregados.
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