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V1934-24 ·9 September 2024 ·consulta-vinculante Medium impact
Tax

IAE heading 644.1 allows sale of bottled drinks and product tasting, but not catering services

A query was raised regarding whether IAE heading 644.1 permits the sale of bottled beer and serving glasses of wine on a terrace. The DGT ruled that while it allows the sale of branded bottled drinks and the tasting of products on the premises, a different heading is required if catering services are provided.

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2024-09-09PublishedPublished 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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