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V2131-24 ·2 October 2024 ·consulta-vinculante Medium impact
Tax

Registration under IAE heading 663.1 required for street vending of food products

A wholesale frozen food company has enquired whether it must register under a different category to conduct street vending. The DGT has ruled that registration under heading 663.1 is mandatory for street vending activities.

In 6 key points

How it affects those involved

Businesses engaged in street vending must ensure they are correctly registered under the specific IAE heading for such activities to comply with tax regulations.

Lifecycle

2024-10-02PublishedPublished 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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