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A waste recycling company inquired whether it could hold activity codes for hydrocarbon manufacturing, alcohol usage, and waste management within the same premises. The Directorate-General for Taxes (DGT) responded that while multiple activity codes may be held at a single establishment, each authorisation is subject to assessment by the relevant managing office.
Cuestión planteada : I.- Si las actividades que pretende realizar la consultante se pueden realizar en un único establecimiento. En concreto consulta si un mismo establecimiento puede estar asociado al CAE de fábrica de hidrocarburos, al de usuario de alcohol parcialmente desnaturalizado y al de gestor de residuos.
La realización de varias actividades en un mismo establecimiento es posible, asignándose tantos códigos de actividad y de establecimiento (CAE) como actividades se ejerzan. No obstante, la autorización para cada actividad corresponde a la oficina gestora, que debe valorar si se cumplen los requisitos necesarios para otorgarlas. Respecto a la destrucción de residuos alcohólicos fuera del establecimiento, se debe seguir el procedimiento previsto en el artículo 75 bis del RIE.
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