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A taxpayer inquired whether registration under IAE heading 647.2 allowed for the sale of tobacco. The DGT has ruled that this heading expressly excludes tobacco sales.
Cuestión planteada Se desea saber si el alta en el epígrafe 647.2 de la sección primera de las Tarifas faculta para la venta de tabaco en dicho establecimiento, o es necesario darse de alta, por dicha actividad, en algún otro epígrafe.
El epígrafe 647.2 de la sección primera de las Tarifas del IAE no incluye la venta de tabaco, según la primera nota común a los epígrafes 647.2, 647.3 y 647.4. Por tanto, para vender tabaco es necesario darse de alta en el epígrafe correspondiente del grupo 646. Si se ejercen ambas actividades en el mismo local, se deberán satisfacer tantas cuotas mínimas municipales como actividades se realicen.
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