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A social assistance foundation asks whether catering services for its residents can apply the reduced 4% VAT rate. The DGT responds that the reduced rate applies only to social assistance services provided by the foundation, not to catering supplies received from third parties.
Cuestión planteada Aplicabilidad del tipo impositivo del 4 por ciento al servicio recibido de la empresa de catering, por la parte correspondiente a las comidas de residentes en régimen de plazas concertadas, de acuerdo con el artículo 91.Dos.2.3º de la Ley del Impuesto.
El tipo del 4% se aplica a los servicios de atención residencial en plazas concertadas prestados por la fundación, pero no a los servicios de catering que esta contrata. Los servicios de catering tributarán al 10% si incluyen servicios auxiliares para el consumo inmediato o, si son solo suministro de alimentos, se considerarán entregas de bienes que también tributan al 10%.
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