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V5434-26 ·31 July 2026 ·consulta-vinculante Medium impact
Tax

VAT registration required for in-store and home delivery coffee services

A company asks which IAE headings apply to a café offering in-store consumption and home delivery. The DGT states that separate VAT groups apply depending on the nature of each service provided.

In 6 key points

Lifecycle

2026-07-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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