Doctrine by topic · DGT Observatory

Supply of Food and Beverages: 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 food and beverages for consumption on the premises is taxed at the 10% rate. Consumption on the premises is considered to occur when items are consumed at the establishment and served by staff, or when they are served at the customer's home using the entrepreneur's materials. If the service elements are irrelevant or if they are standardized meals without complementary services, the operation is considered a supply of goods, also at 10%. Alcoholic beverages are taxed at 21%.

The DGT's position remains constant regarding the distinction between the supply of goods and the provision of services to determine the nature of the operation. Over the years, the administration has clarified the concept of consumption on the premises, extending it to home services and bars at events. There have been no changes to the tax rate applicable to the supply of food, which remains at 10%.

Turning points

  1. V0406-22

    Clarifies that consumption on the premises includes sales at installed bars that are freely accessible before, during, or after an event.

  2. V0539-22

    Extends the consideration of the provision of services for consumption on the premises to cases at the customer's home if served with staff and materials from the entrepreneur.

Analysis based on 7 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
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
V1536-18 6 Jun 2018

10% VAT applies to sweet table assembly due to goods delivery

SG de Impuestos sobre el Consumo
entrega de bienesprestación de servicioscateringtipo impositivosuministro de comidas LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 11
Affects CompanyExpat · Non-residentIndividual
V2461-17 3 Oct 2017

Different VAT rates apply to catering and gifts served together

SG de Impuestos sobre el Consumo
tipo impositivoprestación accesoriabase imponiblevalor de mercadosuministro de comidas LIVA — Ley 37/1992 del IVA art. 78.1LIVA — Ley 37/1992 del IVA art. 79.2
Affects CompanyExpat · Non-residentIndividual
V1867-16 27 Apr 2016

4% VAT applies to dependency care services under price control

SG de Impuestos sobre el Consumo
tipo impositivoentrega de bienesprestación de serviciosatención residencialsuministro de comidas LIVA — Ley 37/1992 del IVA art. 91.Uno.1.1ºLIVA — Ley 37/1992 del IVA art. 91.Uno.2.7º
Affects CompanyExpat · Non-residentIndividual
V0845-14 26 Mar 2014

4% tax applies to specific dependent care services under price control

SG de Impuestos sobre el Consumo
entrega de bienesprestación de serviciostipo impositivoayuda a domiciliosuministro de comidas LIVA — Ley 37/1992 del IVA art. 91.Uno.1.1ºLIVA — Ley 37/1992 del IVA art. 91.Uno.2.7º
Affects CompanyExpat · Non-residentIndividual

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