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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.
Cuestión planteada Deducibilidad de los gastos en los supermercados de comida y bebida.
El art. 96.Uno.3 LIVA excluye la deducción de cuotas por adquisición de alimentos y bebidas. El art. 96.Dos.2 y 3 establece la excepción para bienes destinados a ser transformados y entregados a título oneroso por empresarios que se dedican habitualmente a esas operaciones, así como para servicios recibidos para ser prestados a título oneroso por quien se dedique habitualmente a ello. Una empresa de hostelería que sirve comidas y bebidas a sus clientes cumple esta excepción, por lo que las cuotas soportadas en la compra de ingredientes y bebidas resultan deducibles, sujetas al resto de requisitos del Título VIII LIVA.
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