Private Chef Home Services Taxed at 10% VAT Even if Clients Provide Ingredients, DGT Confirms

• Services provided by a private chef at the client’s home, even when the client supplies the ingredients, are considered catering or restaurant services.
• These services are subject to the reduced 10% VAT rate, not the general 21% rate.
• The chef can rectify previously overcharged VAT invoices (at 21%) within four years.
• The decision is based on Spanish VAT law and supported by EU Court of Justice jurisprudence distinguishing between food delivery and catering services.

Source: allyon-etl.es

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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