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V0158-21 ·3 February 2021 ·consulta-vinculante Medium impact
Tax

Simplified VAT scheme applicable to other coffee shop and bar activities

A taxpayer operating 'other coffee shops and bars' under the objective estimation regime for Personal Income Tax (IRPF) has requested clarification on the applicable VAT scheme. The Directorate General of Taxes (DGT) has ruled that the simplified special VAT scheme must be applied.

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2021-02-03PublishedPublished 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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