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A vending company has requested clarification on whether its activity constitutes a provision of services or a supply of goods, and which VAT rate should be applied. The DGT has determined that it is a supply of goods and that the tax rate will depend on the nature of the product and whether it contains sugars or sweeteners.
Cuestión planteada Consideración de la operativa descrita como entrega de bienes o prestación de servicios a efectos del Impuesto sobre el Valor Añadido y tipo impositivo aplicable.
El suministro de alimentos y bebidas mediante máquinas expendedoras se considera entrega de bienes, ya que el empresario solo transmite el poder de disposición sobre los productos sin prestar servicios simultáneos. Los productos tributarán al tipo general del 21% si son bebidas refrescantes o zumos que contengan azúcares o edulcorantes añadidos. En los demás casos, se aplicará el tipo reducido del 10%.
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