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A company producing sparkling wine and base wine (not sold) asks whether the rule of simultaneous activities applies. The DGT states that if the requirements of Instruction 7 of the IAE are met, the company must pay the tariff rate for sparkling wine plus 50% of the rate for table wine.
Cuestión planteada Se plantea si resulta de aplicación lo dispuesto en la regla 7ª de la Instrucción relativa a la simultaneidad en el ejercicio de actividades de fabricación.
Si se ejercen simultáneamente actividades de fabricación incluidas en el mismo proceso, donde los productos intermedios no se venden, se paga la cuota más elevada más el 50% de la restante. Para que aplique este criterio, las producciones deben estar en distintos epígrafes, realizarse en el mismo local y los productos intermedios no deben ser objeto de venta. En este caso, si se cumplen los requisitos, se pagaría íntegramente el epígrafe 425.2 y el 50% del 425.1.
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