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V4893-16 11 November 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

VAT treatment of vending machine sales and the free provision of machines

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.

The question raised

VAT treatment of the aforementioned supplies of goods and the services provided by the manager to the applicant. Treatment of the free provision of the vending machine to the manager.

The DGT's ruling

The supply of beverages via vending machines is a supply of goods subject to the reduced rate of 10%. The management and collection service is a continuous supply operation subject to the standard rate of 21%. In commission contracts, the supply from the principal to the agent accrues when the latter delivers the goods to the final customer. The free provision of vending machines is not subject to VAT as it does not constitute self-consumption of services, since it is carried out to serve the purposes of the company.

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