Respuesta general sobre epígrafes para el alta en Hacienda.

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Una de las consultas que con más frecuencia nos llega a nuestra Asesoría es la relativa al epígrafe en el que deben darse de alta. En este sentido, nosotros aconsejamos no hacerlo en dos epígrafes independientes y realizar el pago fraccionado declarando un porcentaje aproximado de cada epigígrafe en una única declaración. un ejemplo sería: hacer la liquidación por un (80% de prensa, revistas etc. (659.4) y un 20% por golosinas (644.6). Estas cantidades son una mera referencia, pero dan una idea aproximada. Realizad siempre una estimación de vuestra facturación relativa a cada epígrafe.

Ejemplo de consulta:

NORMATIVA Ley 39/1988 art. 86-1RD Legislativo 1175/1990: Epígrafes 644-6 y 659-4 Sección 1ª. Regla 2ª Instrucción
DESCRIPCION Comercio al por menor de prensa y revistas. Comercio al por menor de masas fritas.
CUESTION Se desea saber si un contribuyente que realiza el comercio al por menor de prensa y revistas y el comercio al por menor de masas fritas puede optar por tributar separadamente por los Epígrafes 644.6 y 659.4 de la Sección Primera de las Tarifas del Impuesto sobre Actividades Económicas. 
CONTESTACION 1º) La Regla 2ª de la Instrucción para la aplicación de las Tarifas del Impuesto sobre Actividades Económicas, aprobadas ambas (Instrucción y Tarifas) por Real Decreto Legislativo 1175/1990, de 28 de septiembre, establece que el “mero ejercicio de cualquier actividad económica especificada en las Tarifas, así como el mero ejercicio de cualquier otra actividad de carácter empresarial, profesional o artístico no especificada en aquéllas, dará lugar a la obligación de presentar la correspondiente declaración de alta y de contribuir por este impuesto, salvo que en la presente Instrucción se disponga otra cosa”.
Por otro lado, la Regla 4ª.1 de la Instrucción establece que “con carácter general, el pago correspondiente a una actividad faculta, exclusivamente, para el ejercicio de esa actividad, salvo que en la Ley reguladora de este Impuesto, en las Tarifas o en la presente Instrucción se disponga otra cosa”.
Además, conviene señalar que los titulares de las actividades gravadas por este Impuesto deben darse de alta y tributar por las rúbricas de las Tarifas que clasifiquen, exactamente, la actividad efectivamente realizada, con independencia de la denominación o consideración que aquellos tengan de tales actividades. En cualquier caso, la correcta clasificación de las actividades ejercidas se deberá efectuar teniendo en cuenta las circunstancias concretas que concurran particularmente en cada caso, sin que el solo hecho de incluir o excluir determinadas facultades o artículos del ámbito de una actividad económica permita deducir una clasificación determinada.
2º) El Epígrafe 644.6 de la Sección Primera clasifica la actividad de “Comercio al por menor de masas fritas, con o sin coberturas o rellenos, patatas fritas, productos de aperitivo, frutos secos, golosinas, preparados de chocolate y bebidas refrescantes”, que faculta para la elaboración de los productos de churrería, así como patatas fritas, en el propio establecimiento, siempre que su comercialización se realice en las propias dependencias de venta. El Epígrafe 659.4 de la Sección Primera clasifica la actividad de “Comercio al por menor de libros, periódicos, artículos de papelería y escritorio y artículos de dibujo y bellas artes”, que faculta para la venta al por menor de juguetes no mecánicos. En este Epígrafe se clasifican los denominados “quioscos de prensa”, entendiendo por tales según lo establecido en la Nota 2ª a dicho Epígrafe, los establecimientos que tengan como actividad principal el comercio al por menor de prensa y revistas y publicaciones periódicas, así como de artículos de venta tradicional en los referidos quioscos, tales como dulces, golosinas, frutos secos, helados, tarjetas de transporte público, para uso telefónico y otras similares, etc.
Así pues, dichas rúbricas convergen, en cuanto a sus facultades y artículos objeto de venta, en un aspecto marginal y de limitada dimensión sobre el conjunto total de facultades y artículos susceptibles de venta: con el alta en cualquiera de ellas se puede comercializar al por menor dulces, golosinas y frutos secos.
Sin embargo, no es posible hacer una equivalencia entre las facultades reconocidas en la Nota 2ª al Epígrafe 659.4 y las facultades y artículos de posible venta a que da derecho el alta en el Epígrafe 644.6. Éste último Epígrafe está destinado a clasificar las tradicionales churrerías, es decir, establecimientos en los que se vende al por menor masas fritas (churros, patatas fritas), frutos secos y similares, elaboradas normalmente en el propio establecimiento. Además pueden vender al por menor productos de aperitivo, golosinas, preparados de chocolate y bebidas refrescantes, de modo que quien realice dicha actividad deberá estar matriculado en el Epígrafe 644.6.
En resumen, aplicando lo hasta aquí expuesto resulta que quien realice la actividad de comercio menor de masas fritas y patatas fritas (incluso las elaboradas en el propio establecimiento), con o sin coberturas o rellenos, productos de aperitivo, frutos secos, golosinas, preparados de chocolate y bebidas refrescantes deberá estar matriculado en el Epígrafe 644.6.
Quien realice la actividad de comercio al por menor de prensa y revistas, deberá darse de alta en el Epígrafe 659.4, teniendo la posibilidad de ejercer la facultad reconocida en la Nota 2ª al mismo, de modo que, si vende exclusivamente, y sin elaborar él mismo, los artículos a que se refiere dicha Nota, no estará obligado a darse de alta en otra rúbrica. Sin embargo, tampoco podrá renunciar al ejercicio de las facultades reconocidas en dicha Nota para darse de alta en el Epígrafe 644.6, ya que, además de que la actividad clasificada en éste último Epígrafe no se corresponde con las facultades reconocidas en la citada Nota 2ª del Epígrafe 659.4, tal posibilidad de renuncia u opción al ejercicio de una facultad reconocida en una rúbrica de las Tarifas, para darse de alta en otra, no está contemplada en la normativa del Impuesto, debiendo darse de alta los titulares de las actividades, en la rúbrica de las Tarifas que se corresponda, exactamente, con la actividad efectivamente realizada, como se decía al principio de esta contestación.Selección del servicio de asesoramiento asesoria@tiendadeprensa.com

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  49. ¿y la venta de tabaco? ¿es un producto tradicional del quiosco recogido en su epigrafe o hay que añadir epigrafe que recoja esta actividad?

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