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A company requested clarification on which IAE heading applies to the preparation of meals in school premises and whether each school must be registered as a separate business location. The DGT ruled that heading 677.9 must be used and that the schools do not constitute the company's own establishments.
Cuestión planteada Desea saber el epígrafe donde debe darse de alta por dicha actividad y si debe dar de alta como local a cada uno de los centros escolares en los que realiza la actividad.
La actividad de elaborar comidas para colectividades usando instalaciones ajenas se clasifica en el epígrafe 677.9 de la sección primera de las Tarifas del IAE. El lugar de realización es el municipio donde radique el establecimiento desde el que se presta el servicio. No se consideran establecimientos las superficies de los centros (cocinas o comedores) donde se elabora y sirve la comida, ya que el prestador no tiene disponibilidad directa sobre ellas. La empresa debe tributar por tantas cuotas municipales como establecimientos de su titularidad tenga.
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