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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.
Cuestión planteada Tipo impositivo de aplicación a la venta de comida y bebida por parte de la entidad consultante.
El suministro de comidas y bebidas tributa al 10% si se considera prestación de servicios de catering con servicios auxiliares suficientes para el consumo inmediato. Si no hay servicios auxiliares, se considera entrega de bienes y también tributa al 10%. Las bebidas tributan al 10%, salvo las alcohólicas y las refrescantes o zumos con azúcares o edulcorantes añadidos, que tributan al 21%.
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