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The query examines whether a vinegar manufacturer may produce fermented beverages within the same facilities to create special vinegars. The DGT rules that both activities can be carried out in the same premises, provided the entity registers as a fermented beverage manufacturer and obtains the specific CAE (Economic Activity Code).
Cuestión planteada Posibilidad de elaborar bebidas fermentadas, destinadas a la elaboración de vinagres especiales, en las mismas instalaciones donde se viene elaborando vinagres procedentes de alcohol y bebidas alcohólicas recibidos con aplicación de la exención por obtención de vinagre.
En un mismo establecimiento pueden ejercerse distintas actividades, asignándose tantos códigos como se realicen. Para elaborar bebidas fermentadas, el titular debe obtener un CAE de clave F1. En dicha fábrica, la elaboración de vinagre se realizará mediante el autoconsumo de las bebidas fermentadas y del alcohol recibido, aplicando la exención del artículo 21.1 de la LIE. La recepción de alcohol en régimen suspensivo para elaborar otros vinagres requiere autorización previa de la oficina gestora.
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