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V0058-21 ·20 January 2021 ·consulta-vinculante Medium impact
Tax

Registration in a trade category is required for the street vending of manufactured products

A manufacturer of bread and pastries enquired whether their industrial category allows for street vending. The DGT ruled that an industrial category does not authorise street vending and requires an additional registration under a retail trade category for sales outside a fixed establishment.

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2021-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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