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The applicant inquired whether IAE heading 647.2 allows for certain activities. The DGT ruled that this heading does not cover the preparation of takeaway coffee or terrace services, which instead require registration under heading 673.2.
Cuestión planteada Se desea saber si el epígrafe 647.2 faculta para las siguientes actividades:
El epígrafe 647.2 no contempla la preparación de bebidas para consumo fuera del establecimiento ni el servicio de terraza con mesas. Para elaborar café para llevar y permitir el consumo en terraza de productos del establecimiento, se debe tributar por el epígrafe 673.2. Si se prestara servicio de comidas en un comedor o local separado, se requeriría además un alta en el epígrafe correspondiente a servicios de restaurante.
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