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A taxpayer operating under IAE heading 647.1 enquired whether the sale of roast chicken is covered by that heading or if heading 642.5 should be used. The DGT ruled that heading 647.1 permits the sale of roast chicken provided it is not prepared by the taxpayer themselves.
Cuestión planteada Se desea conocer si el epígrafe 647.1 habilita para la venta de pollos asados o bien debe clasificarse en el epígrafe 642.5 de la sección primera.
El epígrafe 647.1 comprende la venta de toda clase de alimentos y bebidas, excluyendo carnes y pescados frescos. La venta de pollos asados está incluida en este epígrafe siempre que su elaboración no haya sido efectuada por el sujeto pasivo. Si el sujeto pasivo elabora los productos, debe darse de alta en el epígrafe 677.9 de la sección primera. El epígrafe 642.5 no es apropiado para clasificar la venta de pollos asados.
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