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The taxpayer seeks clarification on the VAT treatment regarding coffee sales via vending machines, management services provided by an intermediary, and the free provision of the machines themselves. The DGT rules that coffee sales are subject to the reduced rate, management services are subject to the standard rate, and the free provision of machines is not subject to VAT.
Cuestión planteada Tratamiento en el impuesto sobre el Valor Añadido de las entregas de mercancía anteriores y los servicios prestados por la gestora a la consultante. Tratamiento de la cesión gratuita de la máquina expendedora a la gestora.
El suministro de bebidas por máquinas expendedoras es una entrega de bienes con el tipo reducido del 10%. El servicio de gestión y recaudación es una operación de tracto sucesivo sujeta al tipo general del 21%. En contratos de comisión, la entrega del comitente al comisionista se devenga cuando este entrega los bienes al cliente final. La cesión gratuita de máquinas expendedoras no está sujeta al IVA por no ser un autoconsumo de servicios, ya que se realiza para servir a los fines de la empresa.
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