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V1430-22 16 June 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Food and drink supply VAT rate is 10%, excluding alcoholic or sugary drinks

A franchised restaurant company asks what VAT rate to apply to in-person, telephone or digital orders. The DGT clarifies that both restaurant services and food deliveries are subject to a 10% VAT rate, with specific exceptions for drinks.

The question raised

Applicable tax rate for Value Added Tax purposes for the operations carried out by the applicant.

The DGT's ruling

Restaurant and catering services are taxed at 10% when accompanied by ancillary services for immediate consumption. If there are no ancillary services, the supply of prepared 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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