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Auxiliary 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

Settled doctrine High confidence 13 rulings · 2015–2024

Current position

The supply of food or beverages with auxiliary services for immediate consumption is taxed at 10%. If no auxiliary services exist, the operation is classified as a supply of goods and is also taxed at 10%. However, alcoholic beverages and soft drinks, juices, or carbonated drinks with added sugars or sweeteners are taxed at the general rate of 21% for VAT (IVA).

The DGT's position remains stable regarding the distinction between catering services and the supply of goods. The evolution focuses on precision concerning the taxation of beverages, clearly delimiting which products with sugars or sweeteners must be taxed at 21%.

Turning points

  1. V2949-16

    Establishes the distinction between catering with auxiliary services for immediate consumption and the mere supply of standardized meals as a supply of goods.

  2. V1429-22

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

Analysis based on 12 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
V0557-23 8 Mar 2023

Supply of drinks with on-site auxiliary services subject to 10% VAT

SG de Impuestos sobre el Consumo
tipo impositivoconsumo en el actoprestación de serviciosentrega de bienesrectificación de cuotas LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
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
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
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
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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