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A taxpayer inquired which IAE heading should be used for the street vending of roasted chicken and meat from a food truck. The DGT has indicated that the activity must be registered under heading 675 of the first section of the Tariffs.
Cuestión planteada 1ª Epígrafe del IAE en que debe matricularse.
La actividad de restauración y venta ambulante desde un camión restaurante en mercadillos debe tributar en el epígrafe 675 de las Tarifas del IAE. Se debe realizar un alta por cada camión o puesto que se utilice en el término municipal. Al estar incluido este epígrafe en la normativa, el contribuyente podría aplicar el método de estimación objetiva del IRPF y el régimen especial simplificado del IVA, siempre que no se superen los límites legales.
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