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.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2016–2024

Current position

Heading 644.1 allows the sale of products and their tasting in the establishment with soft drinks or soluble drinks. If the activity includes the making, preparation, or seasoning of products to be served, registration under hospitality headings such as 673.2 or 677.9 is required, depending on the case. Alcoholic beverages and soft drinks with sugars or sweeteners are taxed at 21%, while catering and the supply of meals are taxed at 10%.

The DGT's position remains constant regarding the distinction between mere tasting permitted under heading 644.1 and catering activities that require other headings. Technical precision is observed in the delimitation of the tax rates applicable to beverages and catering services. There are no changes in criterion, but rather a repeated application of the regulations regarding the nature of the activity.

Turning points

  1. V0600-18

    Establishes that in single-price contracts that include catering, the services are considered independent and the catering portion is taxed at 10%.

  2. V1429-22

    Specifies that alcoholic beverages and soft drinks with sugars or sweeteners are taxed at the general rate of 21%.

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

Rulings on this topic

10
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
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
V1042-16 15 Mar 2016

Bakeries and pastry shops may allow product tasting on-site

SG de Tributos Locales
iaeepígrafedegustaciónhosteleríarestauración Tarifas del IAE — RDLeg 1175/1990 art. epígrafe 644.1TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 80
Affects CompanyExpat · Non-residentIndividual
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