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The consultant asks whether current IAE epigraphs allow selling unbottled low-alcohol beverages (beer, wine, vermouth). The DGT replies that current epigraphs permit only specific products, and if food is prepared for on-site serving, registration under the bar epigraph is required.
Cuestión planteada Se plantea si alguno de dichos epígrafes le faculta para el despacho de bebidas alcohólicas de baja graduación no embotelladas como cerveza, vino o vermut.
El alta en los epígrafes 644.1, 644.4 y 647.1 solo faculta para la venta de los productos indicados en sus notas específicas. Si la actividad incluye la elaboración, preparación y condimentación de productos para ser servidos en el propio establecimiento, se identifica como servicio de restauración. En ese caso, es necesario darse de alta en el epígrafe 673.2 (Otros cafés y bares). El pago del IAE no constituye una autorización administrativa para el ejercicio de la actividad.
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