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V0384-26 ·25 February 2026 ·consulta-vinculante Medium impact
Tax

Additional registration required for circus food, drinks and merchandise sales

A circus entertainment company asks whether its registration under the 'out-of-establishment performances' category is sufficient. The DGT responds that it must also register under commercial activity categories for food and other products.

In 6 key points

Lifecycle

2026-02-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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