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V1733-21 ·3 June 2021 ·consulta-vinculante Medium impact
Tax

No tax liability under bakery heading if supermarkets only bake pre-baked bread

A supermarket chain has enquired whether it must pay tax for baking pre-baked and frozen bread in addition to its retail activity. The DGT has determined that this process does not constitute an industrial manufacturing activity, but rather forms part of its retail trade activity.

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2021-06-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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