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V0451-19 ·1 March 2019 ·consulta-vinculante Medium impact
Tax

Preparation and sale of burgers, kebabs and fried foods classified under 'other cafés and bars' heading

A taxpayer inquired whether their business selling burgers, hot dogs, kebabs and fried foods should be taxed under the heading for the retail trade of bread and similar products or another. The DGT determined that, as products are prepared to be served on-site, the activity constitutes catering services.

In 6 key points

How it affects those involved

Businesses preparing food for immediate consumption on-site must be correctly classified under catering headings rather than retail trade headings for tax purposes.

Lifecycle

2019-03-01PublishedPublished 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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