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V1008-18 ·19 April 2018 ·consulta-vinculante Medium impact
Tax

Food truck activities must be registered under IAE heading 675

A taxpayer inquired which IAE heading should be used for the preparation and street vending of food from a food truck. The DGT has determined that this falls under group 675, allowing for the application of the IRPF objective assessment method and the simplified VAT regime.

In 6 key points

How it affects those involved

This clarification provides legal certainty for mobile catering businesses regarding their tax registration and eligibility for simplified tax regimes.

Lifecycle

2018-04-19PublishedPublished 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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