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V0451-19 1 March 2019 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Preparation and sale of burgers, kebabs and fried foods classified under 'other cafés and bars' heading

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.

The question raised

It is desired to know whether the referred activity is classified under heading 644.1, or, if applicable, what the correct classification would be in the Schedules of the Tax on Economic Activities.

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