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An entity inquired whether its commercial and service activities within a 900 m2 warehouse could be taxed under a single hypermarket heading. The DGT ruled that it does not meet the requirements for a hypermarket and must be taxed under different headings according to the specific activities performed.
Cuestión planteada Se pregunta si la actividad se podría clasificar en un único epígrafe, concretamente en el 661.2 de la sección primera de las Tarifas.
La clasificación depende del contenido material de la actividad y no de la calificación formal del local. El establecimiento no reúne las características de hipermercado del epígrafe 661.2. Debe tributar por el epígrafe del grupo 647 según la superficie de su sala de ventas, además de darse de alta en epígrafes específicos para la cafetería, el restaurante y la venta de pequeños electrodomésticos si no están incluidos en el epígrafe de alimentación.
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