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V2949-16 24 June 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · catering

10% VAT applies to home catering services with or without materials

A consultant asks which VAT rate applies to food and beverage services provided at customers' homes, with or without materials. The DGT determines these operations constitute catering services and are subject to the 10% VAT rate.

The question raised

Applicable tax rate.

The DGT's ruling

The provision of home catering services is taxed at the 10% VAT rate, regardless of whether there is a contribution of materials. Catering services are considered to be activities performed outside the provider's premises that include auxiliary services for immediate consumption. In contrast, the mere supply of standardized meals without other complementary services would be considered a supply of goods.

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