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V0387-25 ·20 March 2025 ·consulta-vinculante Low impact
Tax

Retail trade epigraphs do not cover restaurant activities if food preparation is involved

The consultant asks whether current IAE epigraphs allow selling unbottled low-alcohol beverages (beer, wine, vermouth). The DGT replies that current epigraphs permit only specific products, and if food is prepared for on-site serving, registration under the bar epigraph is required.

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2025-03-20PublishedPublished 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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