Trouble arises because more than one has been operating without taking this detail into account with clients. If you order food by phone in the south of Gran Canaria, as in the rest of the Canary Islands, the indirect tax is 3%. Therefore, ordering food at home via App or by phone must be cheaper than what is on the menu. It is supposed to be little money, but imagine 300 daily operations, including those served by motorcycle or those that the customer picks up directly, such as a pizza or a traditional watercress stew (the latter is an example).
The Government of the Canary Islands has clarified that the sale of products to companies that make food at home such as Glovo, which is the majority operator, is taxed at 3% of the Canary Islands VAT, which is called IGIC, and not 7% in the Canary Islands because it is a delivery of a good and not a service. Until now, this fact had the owners of the establishments in the south of Gran Canaria that serve residents and tourists from their complexes lost. All these sales must be invoiced at a different cash register than the one used in the cafeteria and ice cream parlor area.
Regional sources consulted by Maspalomas24H said that "given that the area of the premises where the economic activity of selling food and, where appropriate, beverages will be carried out, is located, delimited and isolated from the service area of the cafeteria and ice cream parlour, and is not would have the necessary elements for immediate consumption in the same place, the sale of these would be considered a delivery of goods." For this to be fulfilled, the owner of the property must separate the spaces.
This is because since food prepared by the taxable person himself will be delivered, and regardless of the fact that the purchasers may be a high percentage of final consumers, "the commercial entity would not be considered a retailer and would not be applicable." the exemption provided" in the 2012 IGIC standard. Therefore, the sale of food and beverages "would be considered a single subject and non-exempt food delivery operation that is taxed at the reduced rate of 3 percent." However, the "amount required for the drink would be incorporated into the tax base corresponding to the delivery of food."
Is an ice cream that is delivered to your home as a dessert a food? In theory yes because it is a dairy derivative. Should the bill for soft drinks be separated from the rest of the products on the one hand? In theory yes. Now, what is served in an open outdoor space intended for a terrace with chairs and tables, for the consumption of purchased drinks and food goes to 7%. What if the customer goes to pick up the food he ordered? Same: 3%. Following the increase in sales from orders and home deliveries, both at the request and collection of customers directly, and through customer requests through delivery computer applications, customers who remain in the delivery area to consume food or drinks that they have previously acquired.
