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V0671-22 ·28 March 2022 ·consulta-vinculante Medium impact
Tax

Retail classification does not permit the rental of products

A company selling air purifiers has requested clarification on its relevant IAE classification and whether a retail registration allows for product rentals. The DGT ruled that classification depends on whether the devices are for industrial or domestic use, and that a retail classification does not authorise leasing activities.

In 6 key points

How it affects those involved

Businesses registered under retail headings cannot rent out their stock without updating their tax activity classification, which depends on the intended use of the goods.

Lifecycle

2022-03-28PublishedPublished 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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