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V0858-18 27 March 2018 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

IAE classification depends on whether meal preparation is for groups or catering

A professional has enquired whether cooking at a client's premises is classified as a professional activity (group 599) or a catering service (heading 677.9). The DGT indicates that classification depends on whether services are provided to groups or for catering purposes.

The question raised

The consultant asks in which of the two headings of the Tax on Economic Activities their activity should be classified: in group 599 of the second section or in heading 677.9 of the first section of the Tariffs.

The DGT's ruling

If the preparation of meals at the client's premises is intended for groups (such as hospitals or schools) or for catering services, it is classified under heading 677.9 of the first section. If the activity is not intended for groups or catering, it is classified under group 599 of the second section as a professional. The classification must consider the material nature of the activity and the circumstances of its development.

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