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The consultant asks which IAE categories to apply for a bar that prepares and sells pizzas both in-store and by delivery. The DGT states that classification depends on whether there is a separate dining area and whether sales are for off-site consumption.
Cuestión planteada Se plantea en que rúbricas del impuesto se tienen que matricular.
Si las pizzas se preparan para consumo en el bar sin disponer de un comedor separado, se debe tributar por el grupo 673. Si el establecimiento tiene un comedor separado del local de bar, se debe tributar tanto por el servicio de café-bar como por el de restaurante del grupo 671. Para la elaboración y venta de pizzas para consumo fuera del establecimiento, con o sin reparto a domicilio, corresponde el epígrafe 677.9.
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