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The taxpayer queried whether vending machine activities constitute a supply of goods or a provision of services, and which VAT rate applies. The DGT has determined that it is a supply of goods and that the applicable tax rate depends on the product's composition.
Cuestión planteada Consideración de la operativa descrita como entrega de bienes o prestación de servicios a efectos del Impuesto sobre el Valor Añadido y tipo impositivo aplicable.
El suministro mediante máquinas expendedoras se considera entrega de bienes, ya que el empresario solo transmite el poder de disposición sobre los productos. Se aplicará el tipo general del 21% si los productos son bebidas refrescantes o zumos que contengan azúcares o edulcorantes añadidos. En caso contrario, se aplicará el tipo reducido del 10%.
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