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V4635-16 ·2 November 2016 ·consulta-vinculante Medium impact
Tax

Sale of roast chicken falls under IAE heading 647.1 if not prepared on-site

A taxpayer operating under IAE heading 647.1 enquired whether the sale of roast chicken is covered by that heading or if heading 642.5 should be used. The DGT ruled that heading 647.1 permits the sale of roast chicken provided it is not prepared by the taxpayer themselves.

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2016-11-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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