Doctrine by topic · DGT Observatory

Catering Services: 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

Stable position High confidence 8 rulings · 2015–2026

Current position

Catering services are taxed independently at the reduced rate of 10%. The supply of packaging through consideration is not ancillary to the hospitality service and must be taxed at the general rate of 21%. Mediation services for catering services provided abroad are not subject to VAT in Spain.

The DGT's position remains stable regarding the application of the 10% rate for catering and its ancillary elements, such as live music. However, it has been specified that certain elements, such as packaging or mediation in international services, have a different and autonomous tax treatment.

Turning points

  1. V2928-23

    Establishes that the supply of packaging is an end in itself and not an ancillary supply, being taxed independently at 21%.

  2. V0341-26

    Determines that mediation for catering services provided abroad is not subject to VAT in Spain.

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

Rulings on this topic

8
V0341-26 19 Feb 2026

Restaurant reservation mediation outside Spain exempt from Spanish VAT

SG de Impuestos sobre el Consumo
mediación en nombre ajenolugar de realizaciónprestación de serviciosámbito espacialsujeción al impuesto LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual
V2413-16 2 Jun 2016

Subcontracted catering services subject to 10% VAT instead of 4%

SG de Impuestos sobre el Consumo
tipo impositivoservicio de restauraciónplazas concertadasatención residencialcentro de día LIVA — Ley 37/1992 del IVA art. 91.dos.2.3ºLIVA — Ley 37/1992 del IVA art. 91.uno.2.7º
Affects CompanyExpat · Non-residentIndividual

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