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A company replenishing products in hotel minibars has queried whether the 10% reduced VAT rate for the hospitality sector applies. The DGT has ruled that the operation constitutes a supply of goods rather than a catering service; therefore, the 10% rate applies to food, while the 21% rate applies to alcoholic beverages.
Cuestión planteada Si el tipo de gravamen a aplicar es el reducido del 10 por ciento previsto para los servicios de restauración y hostelería según se prevé en el artículo 91.Uno.2.2º de la Ley 37/1992
La reposición de minibares es una entrega de bienes y no una prestación de servicios de restauración, ya que no existen servicios auxiliares que permitan el consumo inmediato. Por tanto, se aplica el tipo reducido del 10% a los alimentos (excepto los del 4%) y el tipo general del 21% a las bebidas alcohólicas.
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