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V0062-23 ·18 January 2023 ·consulta-vinculante Medium impact
Tax

IAE taxation must depend on the nature of product sales (retail or wholesale)

An individual has requested clarification on which IAE headings to register under for selling books, mugs, and records from their home. The DGT indicates that classification depends on whether the activity constitutes retail or wholesale trade.

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2023-01-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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