Doctrine by topic · DGT Observatory

Immediate Consumption: DGT doctrinal evolution

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

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How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2015–2026

Current position

The supply of prepared food without sufficient ancillary services for immediate consumption is considered a supply of goods subject to the reduced rate of 10%. Alcoholic beverages and soft drinks, juices, or sodas with added sugars or sweeteners are taxed at the general rate of 21%. In catering services, the activity is a provision of services at 10% if the service dimension predominates over the mere supply of standardized meals.

The DGT's position remains constant regarding the distinction between the supply of goods and the provision of restaurant services. The criterion that the absence of ancillary services converts the supply into a supply of goods has been maintained, applying the 10% rate to food. The evolution shows a reiteration in the exclusion of beverages with sugars and alcohol from the reduced rate.

Analysis based on 10 of 11 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

11
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
V1429-22 16 Jun 2022

Restaurant delivery and service VAT rate clarified

SG de Impuestos sobre el Consumo
entrega de bienesprestación de serviciostipo impositivoconsumo inmediatoservicios auxiliares LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
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

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