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A petrol station with an on-site shop intends to offer mobile phone top-ups using terminals owned by an external company. The DGT has determined that this activity is not covered under the mixed trade heading and must instead be classified under the heading for other automatic machines.
Cuestión planteada Se desea saber si el epígrafe 662.2 de la sección primera del IAE faculta para la actividad de recarga de móviles a través de terminales cedidos por SOLRED. En caso contrario, clasificación de dicha actividad en las Tarifas del IAE.
La recarga de móviles a través de terminales no se comprende en el epígrafe 662.2 de comercio mixto o integrado. Esta actividad debe clasificarse en el epígrafe 969.7 de la sección primera del IAE, correspondiente a otras máquinas automáticas. Si el titular del local es también el propietario de la máquina, deberá tributar por ambas cuotas: la nacional y la mínima municipal. No obstante, la consultante se halla exenta del pago del impuesto según la normativa de Haciendas Locales.
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