Doctrine by topic · DGT Observatory

Catering: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 21 rulings · 2015–2026

Current position

Catering activities are considered the provision of services and are taxed at the reduced rate of 10% when they include auxiliary services or food preparation. If the activity is limited to the mere supply of goods without complementary services, the general rate of 21% applies. The 10% rate also extends to non-alcoholic and non-sugary beverages in this context.

The DGT's position remains constant regarding the distinction between the provision of services and the supply of goods. Throughout the rulings, it has been reaffirmed that the 10% rate depends on the presence of auxiliary services or the preparation of menus, whereas the absence of these elements shifts the operation to the 21% rate. No changes in criterion are observed, but rather a repeated application of the nature of the operation.

Turning points

  1. V3010-18

    Clarifies that the education exemption does not apply to catering for schools, determining that these services are taxed at 10%.

  2. V0507-23

    Specifies that the supply of meals without predominant auxiliary services is considered a supply of goods and establishes the treatment of beverages.

Analysis based on 20 of 21 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

21
V0043-26 13 Jan 2026

IAE taxation depends on event type: social or business

SG de Tributos Locales
impuesto sobre actividades económicastarifas del iaeorganización de eventosepígrafeservicios n.c.o.p. TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1
Affects CompanyExpat · Non-residentIndividual
V2254-22 26 Oct 2022

Food and drink delivery taxed at 10% (exceptions for beverages)

SG de Impuestos sobre el Consumo
entrega de bienesprestación de servicioscateringtipo impositivoconsumo inmediato LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V2459-20 17 Jul 2020

Catering services and food deliveries taxed at 10% VAT

SG de Impuestos sobre el Consumo
cateringprestación de serviciosentrega de bienestipo impositivosuministro de comidas LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual
V1536-18 6 Jun 2018

10% VAT applies to sweet table assembly due to goods delivery

SG de Impuestos sobre el Consumo
entrega de bienesprestación de servicioscateringtipo impositivosuministro de comidas LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 11
Affects CompanyExpat · Non-residentIndividual
V3747-16 7 Sept 2016

Catering services physically provided in Spain are subject to VAT

SG de Impuestos sobre el Consumo
restauracióncateringlocalización de las prestacionesterritorio de aplicaciónprestación material LIVA — Ley 37/1992 del IVA art. 69LIVA — Ley 37/1992 del IVA art. 70.Uno.5.A.b
Affects CompanyExpat · Non-residentIndividual
V2949-16 24 Jun 2016

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

SG de Impuestos sobre el Consumo
cateringprestación de serviciosentrega de bienestipo impositivoconsumo inmediato LIVA — Ley 37/1992 del IVA art. 91.Uno.1.1ºLIVA — Ley 37/1992 del IVA art. 91.Uno.2.2º
Affects CompanyExpat · Non-residentIndividual
V1382-16 4 Apr 2016

Catering services taxed at 10% VAT, not 4%

SG de Impuestos sobre el Consumo
cateringtipo impositivo reducidoasistencia socialentrega de bienesprestación de servicios LIVA — Ley 37/1992 del IVA art. 91.Uno.1.1ºLIVA — Ley 37/1992 del IVA art. 91.Uno.2.2º
Affects CompanyExpat · Non-residentIndividual
V1325-15 29 Apr 2015

Meal supply operations in prisons are subject to VAT

SG de Impuestos sobre el Consumo
encomienda de gestiónmedio propio instrumentalprestación de serviciosexplotación de comedoressujeción al impuesto LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

VAT advisoryTalk to the team applying this doctrine daily.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact