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V2466-25 11 December 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Tax group 673 or 671 depending on presence of separate dining area

The consultant asks which IAE categories to apply for a bar that prepares and sells pizzas both in-store and by delivery. The DGT states that classification depends on whether there is a separate dining area and whether sales are for off-site consumption.

The question raised

The question arises as to which tax headings must be registered.

The DGT's ruling

If pizzas are prepared for consumption in the bar without having a separate dining room, taxation must be applied under heading 673. If the establishment has a dining room separate from the bar premises, taxation must be applied for both the coffee-bar service and the restaurant service under heading 671. For the preparation and sale of pizzas for consumption outside the establishment, with or without home delivery, heading 677.9 applies.

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