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A manufacturer of bread and pastries enquired whether their industrial category allows for street vending. The DGT ruled that an industrial category does not authorise street vending and requires an additional registration under a retail trade category for sales outside a fixed establishment.
Cuestión planteada En primer lugar, desea saber si el epígrafe 419.1 faculta para ejercer la venta ambulante o es necesaria el alta en el epígrafe 663.1 "Comercio al por menor fuera de un establecimiento comercial permanente de productos alimenticios, incluso bebidas y helados."
El epígrafe 419.1 de la sección primera de las Tarifas del IAE faculta para la elaboración y el comercio en el propio establecimiento, pero no para la venta ambulante. Para realizar comercio al por menor fuera de un establecimiento comercial permanente, se debe dar de alta adicionalmente en el epígrafe 663.1. El pago de la cuota de una actividad faculta exclusivamente para el ejercicio de esa actividad.
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