Skip to content
Back to index
V2884-23 26 October 2023 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Registration under IAE heading 677.9 required to provide catering services

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.

The question raised

It is asked whether such services can be provided while registered under heading 644.1, or if one must register under heading 677.9 of the tax.

The DGT's ruling

Heading 644.1 allows the sale of products and their tasting in the establishment with soft drinks or soluble drinks. However, if the processing, preparation, and seasoning of products for catering services is carried out, one must be registered under heading 677.9 of the first section of the Tariffs.

Book your free first meeting