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A company providing home delivery of prepared food and drinks requested clarification on the applicable VAT rate. The DGT ruled that the standard rate of 21 per cent must be applied.
Cuestión planteada Tipo impositivo aplicable.
Los servicios de reparto a domicilio de comidas y bebidas preparadas para su consumo en el acto tributan al tipo impositivo del 21 por ciento. Esto se debe a que se trata de servicios de transporte de mercancías y la ley no contempla el tipo reducido del 10 por ciento para este concepto.
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