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The consultant asks whether selling pizzas and drinks for off-site consumption counts as goods delivery or service provision. The DGT states that the classification depends on whether auxiliary services are predominant, but in both cases the applicable tax rate is reduced.
Cuestión planteada Si las operaciones realizadas por el consultante tienen la consideración de entregas de bienes o prestaciones de servicios en el Impuesto sobre el Valor Añadido.
El suministro de alimentos recién preparados es entrega de bienes si los servicios que lo acompañan son irrelevantes. La actividad de catering es, por lo general, una prestación de servicios, salvo que se limite al mero suministro de comidas estandarizadas sin servicios complementarios. En ambos supuestos, el suministro de alimentos tributará al 10%. Las bebidas tributarán al 10%, excepto las alcohólicas y las refrescantes con azúcares o edulcorantes, que tributarán al 21%.
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