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The DGT responds that registration under group 945 does not authorise retail trade activities.
Cuestión planteada Se plantea si el alta en el grupo 945, "Consultas y clínicas veterinarias", facultaría la venta de productos de animales, para así no tener que estar matriculada en la rúbrica 662.2, "Comercio al por menor de toda clase de artículos, incluyendo alimentación y bebidas, en establecimientos distintos de los especificados en el grupo 661 y en el epígrafe 662.1".
El pago de la cuota de una actividad faculta exclusivamente para el ejercicio de esa actividad. No existe precepto que permita a las clínicas veterinarias realizar comercio al por menor de productos de animales mediante su grupo de actividad. Por tanto, quienes vendan complementos o accesorios para mascotas deben matricularse también en el epígrafe 659.7.
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