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A company asks which IAE headings apply to a café offering in-store consumption and home delivery. The DGT states that separate VAT groups apply depending on the nature of each service provided.
Cuestión planteada Se plantea en qué rúbricas del impuesto se tiene que matricular.
Para el consumo en el local, debe clasificarse en los grupos 672 o 673 según la naturaleza material del servicio. Para la venta de productos para consumo fuera del establecimiento, con o sin reparto a domicilio, debe darse de alta en el epígrafe 677.9. El contrato de exclusividad con una marca no altera la clasificación de las actividades. Si se realiza publicidad o patrocinio independiente, debe darse de alta también en el grupo 844.
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