Hospitality VAT Spain 2026: which rate applies

## Spanish hospitality VAT in 2026: which rate applies In Spain, restaurant services (food and drink prepared and served, on premises or for takeaway or delivery with own preparation) are taxed at the reduced **10%** rate. Packaged products sold as goods follow their own rate (4%, 10% or 21%). | Case | Typical rate | |---|---| | Food and drink served at table, bar or terrace | 10% | | Set menu (menú del día), tapas, combination plates | 10% | | Prepared food for takeaway or delivery (own preparation) | 10% | | Sealed bottle of alcohol sold to take away | 21% | | Packaged products sold without preparation (oil, preserves, cured meats) | The product's own rate | For packaged soft drinks and water sold without service, check the exact rate with your accountant (gestor) or the AEAT: it depends on the product. A recommendation from the European Commission in June 2026 to raise hospitality VAT to 21% is not binding; the 10% rate remains in force. Verify the current rate before you update prices. ## Price with VAT price with VAT = price before VAT × (1 + VAT rate) Example (illustrative): menu cost €4.50 and a 30% food-cost target give €15.00 before VAT. With 10% VAT: €16.50. ## Practical tips - Set up your POS so that on-premises and takeaway are clearly separated. - Check drinks and packaged products line by line. - Verifactu (see our guide) concerns invoicing software, not VAT rates. This is general information, not tax advice. Confirm with your gestor.