MEDIUM
FISCAL

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

V2466-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2466-25
Published
11 Dec 2025

Summary

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.

In 6 key points

Lifecycle

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

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