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A food trading company asks whether it must register in other categories for offering parking. The DGT responds that registration in the trading category does not entitle the company to provide parking services.
Cuestión planteada Se plantea en qué rúbricas de las Tarifas del impuesto se tiene que matricular.
El alta en el epígrafe de comercio al por menor no permite prestar servicios de aparcamiento a los clientes. Independientemente de si el servicio es gratuito, si se cobra o si es de uso exclusivo para clientes, la entidad debe darse de alta en el epígrafe correspondiente del Grupo 751 de la sección primera de las Tarifas.
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