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V1269-22 ·6 June 2022 ·consulta-vinculante Medium impact
Tax

Registration under IAE heading 644.1 allows tasting of own products with soft drinks

A taxpayer inquired whether they must register under the heading for bread and pastry trade, or also under the heading for cafés and bars, given they have a tasting room. The DGT ruled that the trade heading allows for the tasting of its own products with beverages, but requires the catering heading if other products are prepared and made on-site.

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2022-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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