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V0625-26 19 March 2026 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

A supermarket must register additional headings if it prepares takeaway food or offers a dining area

A supermarket inquires about the IAE tax categories applicable when selling food, preparing takeaway meals, and providing tables and chairs for consumption. The DGT confirms that specific headings must be added for food preparation and for café/bar services.

The question raised

The question is raised as to which tax headings must be registered

The DGT's ruling

For the trade of food products, registration must be made in group 647. If meals are prepared and made ready for takeaway, heading 677.9 must be added. Likewise, the provision of an area with tables and chairs for the consumption of products within the establishment requires registration in heading 673.2.

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