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Vending Machines: 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 8 rulings · 2014–2022

Current position

The supply of products through vending machines is classified as a delivery of goods, as the entrepreneur only transfers the power of disposal over the product without providing auxiliary services. The products are taxed at the reduced rate of 10% (food and non-sugar-sweetened soft drinks) or at the general rate of 21% if they contain added sugars or sweeteners. If the merchant sells the products in the same state in which they were acquired, they must be subject to the special regime of the equivalence surcharge.

The DGT's position remains constant in classifying the activity as a delivery of goods and not as a provision of services. The evolution focuses on the precision of the applicable tax rates according to the composition of the product and the confirmation of the mandatory nature of the equivalence surcharge for retailers.

Turning points

  1. V2826-21

    Establishes the distinction of tax rates according to the composition of the product, applying 21% to soft drinks or juices with added sugars or sweeteners.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V2149-19 13 Aug 2019

Tobacco sales via vending machines constitute a separate VAT sector

SG de Impuestos sobre el Consumo
recargo de equivalenciasector diferenciadorégimen de deduccionescomerciante minoristaprorrata LIVA — Ley 37/1992 del IVA art. 9LIVA — Ley 37/1992 del IVA art. 101
Affects CompanyExpat · Non-residentIndividual

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