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V0140-25 ·12 February 2025 ·consulta-vinculante Medium impact
Tax

Trade in bread and dairy does not permit sale of gift items like keychains or mugs

The consultant asks whether they can sell gift items (keychains, magnets or mugs) while registered under the bread, pastry and dairy trade category. The DGT responds that this trade category does not authorise such activity and that registration under the household goods, decoration or gift items category is required.

In 6 key points

Lifecycle

2025-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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