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A query was raised regarding whether IAE heading 644.1 permits the sale of bottled beer and serving glasses of wine on a terrace. The DGT ruled that while it allows the sale of branded bottled drinks and the tasting of products on the premises, a different heading is required if catering services are provided.
Cuestión planteada Se plantea si dicha rúbrica le faculta para vender botellines de cerveza y servir copas de vino para su consumo en la terraza del establecimiento.
El epígrafe 644.1 faculta la venta al por menor de bebidas, alcohólicas o no, siempre que sean embotelladas y con marca, y la degustación de los productos en el propio establecimiento. Si la actividad incluye la elaboración, preparación o condimentación de productos para ser servidos, se debe añadir el epígrafe 673.2 de 'Otros cafés y bares'. Estar inscrito en un epígrafe no legitima el ejercicio de una actividad si se requieren otros requisitos legales.
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