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V1042-16 15 March 2016 · SG de Tributos Locales Criterion in force
OTRO · iae

Bakeries and pastry shops may allow product tasting on-site

A query was raised regarding whether bakeries, pastry shops, and dairy businesses may offer tastings within their premises. The DGT has ruled that heading 644.1 permits the tasting of products sold, provided they are accompanied by soft drinks or soluble beverages.

The question raised

In relation to the retail trade of bread, pastry, confectionery and similar products and of milk and dairy products, classified under heading 644.1 of the first section, clarification is requested regarding the faculty of said taxpayers to offer products for "tasting" within the same sales establishment.

The DGT's ruling

Heading 644.1 of the IAE Tariffs authorizes the tasting of products subject to sale within the establishment itself, provided they are accompanied by soft drinks and soluble beverages. This faculty does not permit the performance of hospitality or catering activities; if such activities are carried out, the taxpayer must be registered under the corresponding headings. The distinction between activities is a matter of fact that the Administration shall assess through the evidence provided.

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