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A query was made regarding the IAE heading for food preparation intended for on-site consumption, takeaway, and delivery, and whether an individual is exempt. The DGT indicates that registration in two different headings is required, but that the individual is exempt from the tax.
Cuestión planteada Se desea saber el epígrafe en las Tarifas del Impuesto sobre Actividades Económicas, donde debe clasificar la actividad de preparación y elaboración de alimentos para ser consumidos en el propio establecimiento, para llevar, y para el reparto a domicilio. También se pregunta si, al ser una persona física, está exenta del impuesto.
Para la elaboración y venta de comida para llevar o a domicilio corresponde el epígrafe 677.9, mientras que para el servicio en el establecimiento corresponde la Agrupación 67. No obstante, las personas físicas residentes están exentas de tributar por la totalidad de sus actividades empresariales, profesionales o artísticas. Esta exención implica no tener obligación de darse de alta en la matrícula del impuesto, aunque sí deben cumplir con las obligaciones censales mediante los modelos 036 o 037.
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