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V0667-21 ·22 March 2021 ·consulta-vinculante Medium impact
Tax

IAE heading 647.2 does not permit takeaway coffee preparation or terrace services

The applicant inquired whether IAE heading 647.2 allows for certain activities. The DGT ruled that this heading does not cover the preparation of takeaway coffee or terrace services, which instead require registration under heading 673.2.

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2021-03-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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