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V2207-21 ·31 July 2021 ·consulta-vinculante Medium impact
Tax

Popular warehouse heading cannot be applied to small-scale retail activities

A supermarket chain with premises ranging from 120 to 399 m2 sought clarification on whether its activity fell under heading 661.3 for popular warehouses. The DGT ruled that, due to the small surface area and specific assortment, it must be taxed under various retail trade headings.

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2021-07-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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