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V0858-18 ·27 March 2018 ·consulta-vinculante Medium impact
Tax

IAE classification depends on whether meal preparation is for groups or catering

A professional has enquired whether cooking at a client's premises is classified as a professional activity (group 599) or a catering service (heading 677.9). The DGT indicates that classification depends on whether services are provided to groups or for catering purposes.

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2018-03-27PublishedPublished 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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