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An event management company sought clarification on whether organising a concert and selling food and drinks at onsite bars constituted a single supply. The DGT ruled that these are independent services subject to different tax rates.
Cuestión planteada Tipo impositivo aplicable a la organización del concierto y a la venta de bebida y comida en las barras instaladas al efecto.
La organización del concierto y la venta de comida y bebida para consumo inmediato en barras de acceso libre son prestaciones distintas y no una prestación única. La organización del concierto tributa al tipo general del 21 por ciento. El suministro de comidas y bebidas para consumir en el acto tributa al tipo reducido del 10 por ciento.
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