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V2884-23 ·26 October 2023 ·consulta-vinculante Medium impact
Tax

Registration under IAE heading 677.9 required to provide catering services

A taxpayer registered under the bakery and dairy trade heading (644.1) inquired whether they could provide catering services. The DGT ruled that heading 644.1 only permits the tasting of products with beverages on the premises, but does not cover preparation for catering purposes.

In 6 key points

How it affects those involved

Businesses registered under retail headings must ensure they are correctly classified under the appropriate IAE heading if they intend to offer catering services, as retail registration does not extend to food preparation for external service.

Lifecycle

2023-10-26PublishedPublished 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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