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A supermarket chain has enquired whether it must pay tax for baking pre-baked and frozen bread in addition to its retail activity. The DGT has determined that this process does not constitute an industrial manufacturing activity, but rather forms part of its retail trade activity.
Cuestión planteada Ante la sentencia del TS 223/2021, de 18 de febrero, se plantea cuál sería la tributación por el citado impuesto.
El calentamiento o la cocción final mediante horneado de pan precocido y congelado en puntos de venta no es fabricación de pan. Esta actividad se considera parte de la actividad de comercio al por menor de productos de alimentación. Por tanto, no es necesario el alta en epígrafes de panadería si no se realizan procesos industriales como mezcla, amasado o fermentación. Si el pan es elaborado en locales separados, se debe tributar por la industria en esos locales, pero no adicionalmente en los supermercados.
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