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The DGT confirms that restaurant services and prepared food delivery are subject to 10% VAT, with specific exceptions for beverages.
Cuestión planteada Tipo impositivo aplicable a efectos del Impuesto sobre el Valor Añadido a las operaciones realizadas por la consultante.
Las prestaciones de servicios de restaurante y catering tributan al 10% cuando van acompañadas de servicios auxiliares para el consumo inmediato. El suministro de comidas preparadas sin servicios auxiliares se considera entrega de bienes y también tributa al 10%. Las bebidas tributan al 10%, excepto las alcohólicas y las refrescantes o zumos con azúcares o edulcorantes añadidos, que tributan al 21%.
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