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V2459-20 17 July 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · catering

Catering services and food deliveries taxed at 10% VAT

The DGT confirms that both catering services and prepared food deliveries are subject to the reduced 10% VAT rate, with exceptions for alcoholic beverages.

The question raised

Question raised: The type of Value Added Tax applicable to the described services.

The DGT's ruling

Catering activities are considered the provision of services when they include service elements that predominate over the supply of food. If the company is limited to the mere supply of standardized meals without complementary services, it is considered a supply of goods. In both cases, the operation is taxed at the 10% rate, except for alcoholic beverages which are taxed at 21%.

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