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A taxpayer inquired whether their business selling burgers, hot dogs, kebabs and fried foods should be taxed under the heading for the retail trade of bread and similar products or another. The DGT determined that, as products are prepared to be served on-site, the activity constitutes catering services.
Cuestión planteada Se desea saber si la actividad referida se clasifica en el epígrafe 644.1, o en su caso, cuál sería la clasificación correcta en las Tarifas del Impuesto sobre Actividades Económicas.
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