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A query was raised regarding the VAT rate applicable to the supply of drinks at bars located in municipal pavilions or on public streets during free concerts. The DGT has determined that the supply of drinks for immediate consumption is subject to the reduced rate of 10%.
Cuestión planteada Tipo impositivo aplicable al servicio de suministro de bebidas realizado por dichos empresarios.
El suministro de bebidas para consumir en el acto en barras de bar situadas en pabellones municipales o en la vía pública tributa al tipo impositivo del 10%. Se entiende que son operaciones independientes de la organización de conciertos o espectáculos por parte del Ayuntamiento. Por tanto, no se consideran servicios mixtos de hostelería y espectáculos sujetos al tipo general del 21%.
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