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V2461-17 3 October 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Different VAT rates apply to catering and gifts served together

A physical person enquires about the IAE heading and applicable VAT rate for breakfast preparation with gifts (flowers, balloons). The DGT states that separate IAE headings must be registered and VAT will be applied according to the nature of each item.

The question raised

Cuestión planteada Epígrafe del Impuesto de actividades económicas.

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