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A company has requested clarification on whether a dining service provided solely to its guests should be included in IAE group 682. The DGT has ruled that, as the service is provided by the owner exclusively for their clients, it is considered a complementary service that does not require an additional fee.
Cuestión planteada Desea saber si los servicios de comedor, siempre que se dirijan exclusivamente a clientes del establecimiento, se incluyen en el alta en el grupo 682. En caso contrario, solicita que se indique cuál sería el epígrafe adecuado para este servicio.
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