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A cured meat company has enquired whether the sale of ham and ham-carving courses constitute a single supply. The DGT has ruled that these are independent operations subject to different tax treatments.
Question raised: Taxation of the aforementioned operation in Value Added Tax.
The sale of ham and the training course are independent operations that must be taxed separately. The ham is taxed at the reduced rate of 10%. Training courses shall be exempt if the subject matter is included in the curricula of the Spanish educational system; otherwise, they shall be taxed at the general rate of 21%. If a single price is invoiced, the taxable base shall be determined according to the market value of each service.
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