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V1290-14 ·14 May 2014 ·consulta-vinculante Medium impact
Tax

Sale of hairdressing products to professionals classified as retail

An entrepreneur sought clarification on whether the sale of beauty and cosmetic products constitutes wholesale or retail activity. The DGT ruled that if customers are professionals using the products for their services, the activity is classified as retail.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between wholesale and retail for tax purposes, specifically regarding the Economic Activities Tax (IAE), based on the end-use of the products by the customer.

Lifecycle

2014-05-14PublishedPublished 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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