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A food and beverage service company asks whether IVA on supermarket purchases of food and drinks can be deducted. The DGT concludes that although Article 96.1.3 of the VAT Law generally excludes deduction for food and drink purchases, Article 96.2 and 3 allows deduction when goods are transformed and delivered for payment to a business regularly engaged in such activities, such as a restaurant or catering company.
Question raised: Deductibility of food and beverage expenses in supermarkets.
The acquisition of food and beverages is not subject to deduction pursuant to Article 96.1.3º of Law 37/1992. However, goods intended exclusively to be the object of supply or transfer of use for consideration, whether directly or through transformation, by entrepreneurs habitually engaged in such operations, are excepted from this prohibition. Consequently, a hospitality company may deduct VAT on ingredients and beverages if these are used to provide its services.
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