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V2254-22 26 October 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Food and drink delivery taxed at 10% (exceptions for beverages)

A company providing food and drink for home delivery asks which tax rate applies. The DGT states that the rate depends on whether the activity constitutes the delivery of goods or the provision of services.

The question raised

Tax rate applicable to the sale of food and beverages by the consulting entity.

The DGT's ruling

The supply of food and beverages is taxed at 10% if it is considered a catering service provision with sufficient ancillary services for immediate consumption. If there are no ancillary services, it is considered a supply of goods and is also taxed at 10%. Beverages are taxed at 10%, except for alcoholic beverages and refreshing drinks or juices with added sugars or sweeteners, which are taxed at 21%.

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