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A company purchases food from restaurants for home delivery, invoicing on behalf of the restaurant and applying its own margin. The DGT has determined that these operations constitute supplies of goods rather than catering services, meaning the 10% reduced VAT rate does not apply.
Cuestión planteada Procedencia de dicha forma de facturación, o si los restaurantes deben expedir factura rectificativa por el importe del citado margen, considerándolo como un rappel u otro tipo de descuento.
El suministro de comida a domicilio sin servicios auxiliares predominantes se considera entrega de bienes. Por tanto, no aplica el tipo del 10% de los servicios de restauración, sino los tipos de las entregas de bienes (4% o 10% según el producto, o 21% para bebidas alcohólicas). La factura puede ser expedida por un tercero en nombre y por cuenta del restaurante si existe acuerdo previo.
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