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Impuestos Bakery

There are bakeries or bakerys that offer tasting service in the premises, and other bakeries that do not have space for tasting, so they only sell the product of the bakery.

We will explain the taxation and taxation of moon bakery with tasting:

What activity do I have to register for a bakery or bakery?

The first thing is to determine which heading of finance corresponds to us, or what is the same, determine our IAE activity according to finance:

Based on Binding Consultation V1042-16, of March 15, 2016, of the General Subdirectorate of Local Taxes, Section 644.1 of Section 1 of the Tax Rates on Economic Activities, approved by Royal Legislative Decree 1175/1990, of 28 September, which classifies the retail trade of bread, pastry, confectionery and similar and of milk and milk products.

What can we sell with this heading?

“This heading empowers:

The retail trade of all kinds of bread and special breads; of pastry products, confectionery, pastries and confectionery; of wafers and wafers, candies, candies, nougat, puff pastries, pastries, preserves in sweet, cookies, cocoa and chocolate and its derivatives and substitutes; of milk, dairy products and honey; ice cream, cold cuts, preserves of all kinds; sauces of meat or fish, fruit in syrup, in jam or in pasta; infusions, coffee and soluble; bottled and branded beverages; cheeses, sausages and sandwiches.

The manufacture of bread of all kinds and products of pastry, pastries, confectionery and ice cream, in the establishment itself, provided that its commercialization is carried out in the own sales offices.

Taste the products in the establishment accompanied by refreshing and soluble drinks.

Commercialize items in fine jewelry, porcelain or fancy packaging, as well as in other types of packaging such as plastic dolls or rags. ”

How do I have to pay or pay taxes?

It is important to be clear about the following:

1.- We can manufacture or elaborate products, how to finish baking bread, pastries, make cupcakes, cakes or similar
2.- We can buy products from the bakery and sell them without baking or making.

If we sell elaborated products, as it is indicated in the first section, we will be taxed by General VAT (The VAT is settled with tax according to the VAT charged from our sales, minus the VAT paid to our suppliers)
If we sell products bought and sold without any elaboration, second paragraph, we will pay for Equivalence Surcharge (In all our purchases we will pay a little more VAT, but we will not be obliged to pay VAT on what we sell)

There is also the possibility that we have both previous cases, in that case, we will have to keep two separate accounts according to the product if it is elaborated or not. And the common expenses, how the agency, water, electricity, gas and etc … apply a pro rata to deduct the proportional part of VAT that is calculated based on the sales of the year with VAT and products with RE.

On the other hand, we have the option of taxing by modules (Fixed amount of taxes to be paid from income tax and VAT, calculated according to farm parameters) or by simplified direct estimation (Amount of income tax and VAT based on the difference in Income minus Expenses )

It is a brief introductory summary of how to tax and start correctly with a bakery, bakery or pastry.

We are at your disposal,

Regards,

GAFIC, SLP

His Tax, Accounting and Labor consultancy in Barcelona and now also in Madrid

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