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V2466-25 ·11 December 2025 ·consulta-vinculante Medium impact
Tax

Tax group 673 or 671 depending on presence of separate dining area

The consultant asks which IAE categories to apply for a bar that prepares and sells pizzas both in-store and by delivery. The DGT states that classification depends on whether there is a separate dining area and whether sales are for off-site consumption.

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2025-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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