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V1429-22 16 June 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Restaurant delivery and service VAT rate clarified

The DGT confirms that restaurant services and prepared food delivery are subject to 10% VAT, with specific exceptions for beverages.

The question raised

Tax rate applicable for Value Added Tax purposes to the operations carried out by the applicant.

The DGT's ruling

Restaurant and catering services are taxed at 10% when they include ancillary services for immediate consumption. If there are no ancillary services, the supply of meals is considered a supply of goods and is also taxed at 10%. Alcoholic beverages, soft drinks, juices, and carbonated drinks with added sugars or sweeteners are taxed at the general rate of 21%.

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