Existen panaderías o bakerys que ofrecen servicio de degustación en el propio local, y otras panaderías que no disponen de espacio para degustación, por tanto únicamente venden el producto de la panadería.
Vamos a explicar la fiscalidad y tributación de luna panadería con degustación:
¿De qué actividad me tengo que dar de alta para una panadería o bakery?
Lo primero es determinar que epígrafe de hacienda nos corresponde, o lo que es lo mismo, determinar nuestra actividad de IAE según hacienda:
Basado en la Consulta Vinculante V1042-16, de 15 de Marzo de 2016, de Subdirección General de Tributos Locales, el Epígrafe 644.1 de la Sección 1ª de las Tarifas del Impuesto sobre Actividades Económicas, aprobadas por Real Decreto Legislativo 1175/1990, de 28 de septiembre, que clasifica el comercio al por menor de pan, pastelería, confitería y similares y de leche y productos lácteos.
¿Que podemos vender con este epígrafe?
“Este epígrafe faculta para:
El comercio al por menor de todo tipo de pan y panes especiales; de productos de pastelería, confitería, bollería y repostería; de obleas y barquillos, caramelos, dulces, turrones, hojaldres, pastas, conservas en dulce, galletas, cacao y chocolate y sus derivados y sucedáneos; de leche, productos lácteos y miel; helados, fiambres, conservas de todas clases; salsas de carnes o pescados, frutas en almíbar, en mermelada o en pasta; infusiones, café y solubles; bebidas embotelladas y con marca; quesos, embutidos y emparedados.
La fabricación de pan de todas clases y productos de pastelería, bollería, confitería y helados, en el propio establecimiento, siempre que su comercialización se realice en las propias dependencias de venta.
Degustar los productos en el propio establecimiento acompañados de bebidas refrescantes y solubles.
Comercializar los artículos en envases de bisutería fina, porcelana o fantasía, así como en otro tipo de envases tales como muñecos de plástico o trapo.”
¿Cómo tengo que tributar o pagar impuestos?
Es importante tener claro lo siguiente:
1.- Podemos fabricar o elaborar productos, cómo acabar de hornear el pan, bollería, elaborar cupcakes, pasteles o similar
2.- Podemos comprar productos de la panadería y venderlos sin hornear ni elaborar.
Si vendemos productos elaborados, cómo se indica en el primer apartado, tributaremos por IVA General (El IVA se liquida con hacienda en función del IVA cobrado de nuestras ventas, menos el IVA pagado a nuestros proveedores)
Si vendemos productos comprados y vendidos sin elaboración alguna, apartado segundo, tributaremos por Recargo de Equivalencia (En todas nuestras compras pagaremos un poco más de IVA, pero no estaremos obligados a pagar el IVA sobre lo que vendemos)
También existe la posibilidad que tengamos ambos casos anteriores, en ese caso, tendremos que llevar cómo dos contabilidades separadas según el producto si es elaborado o no. Y los gastos comunes, cómo la gestoría, agua, luz, gas y etc… aplicar una prorrata para deducir la parte proporcional de IVA que se calcula en función de las ventas del ejercicio con IVA y productos con RE.
Por otro lado, tenemos la opción de tributar por módulos (Cantidad fija de impuestos a pagar de IRPF e IVA, calculada según unos parámetros de hacienda) o bien por estimación directa simplificada (Cantidad de IRPF e IVA basada en la diferencia de Ingresos menos Gastos)
Es un breve resumen introductorio a cómo tributar y empezar correctamente con una Bakery, panadería o pastelería.
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