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V0158-21 3 February 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen simplificado

Simplified VAT scheme applicable to other coffee shop and bar activities

A taxpayer operating 'other coffee shops and bars' under the objective estimation regime for Personal Income Tax (IRPF) has requested clarification on the applicable VAT scheme. The Directorate General of Taxes (DGT) has ruled that the simplified special VAT scheme must be applied.

The question raised

Question raised: Applicable regime in Value Added Tax

The DGT's ruling

The simplified VAT regime applies to natural persons under the objective estimation regime of the Personal Income Tax (IRPF) who carry out the activities provided for in the regulations. The activity of other cafés and bars (IAE heading 673.2) is included in this regime, unless the taxpayer expressly or tacitly waives its application.

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