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V2540-23 ·22 September 2023 ·consulta-vinculante Medium impact
Tax

Heading 647.1 of the IAE may be used for the sale and tasting of food supplements in corners

A company has requested clarification on which IAE heading applies to the sale and tasting of collagen products within spaces leased inside other premises. The DGT has determined that food supplements are classified as food products and that heading 647.1 is the appropriate classification.

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2023-09-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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