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V0350-26 ·19 February 2026 ·consulta-vinculante Medium impact
Tax

Vape sales classification in IAE depends on wholesale or retail trade

The DGT clarifies that vape and accessories trading activities must be inscribed in specific IAE headings based on the nature of the commercial activity.

In 6 key points

How it affects those involved

Businesses selling vape products must correctly classify their activity under the IAE according to whether they operate as wholesale or retail traders.

Lifecycle

2026-02-19PublishedPublished 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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