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A taxpayer registered under the bakery and dairy trade heading (644.1) inquired whether they could provide catering services. The DGT ruled that heading 644.1 only permits the tasting of products with beverages on the premises, but does not cover preparation for catering purposes.
Cuestión planteada Se plantea si puede prestar dichos servicios dada de alta en la rúbrica 644.1, o si debe matricularse en el epígrafe 677.9 del impuesto.
El epígrafe 644.1 permite la venta de productos y su degustación en el establecimiento con bebidas refrescantes o solubles. Sin embargo, si se realiza la elaboración, preparación y condimentación de productos para servicio de catering, se debe estar dado de alta en el epígrafe 677.9 de la sección primera de las Tarifas.
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