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A taxpayer inquired which IAE heading should be used for the preparation and street vending of food from a food truck. The DGT has determined that this falls under group 675, allowing for the application of the IRPF objective assessment method and the simplified VAT regime.
Cuestión planteada 1ª Epígrafe del IAE en que debe encuadrarse la actividad.
Los servicios de restauración y venta de bebidas desde un camión restaurante en mercados o plazas al aire libre deben darse de alta en el grupo 675 de la sección primera de las Tarifas del IAE. Se debe dar de alta por cada camión o puesto que se utilice dentro del término municipal. Esta actividad permite aplicar el método de estimación objetiva del IRPF y el régimen especial simplificado del IVA, siempre que no se superen los límites de la Orden HFP/1159/2017.
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