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V2397-22 ·17 November 2022 ·consulta-vinculante Medium impact
Tax

Registration under wholesale trade heading also permits retail sales

A taxpayer inquired about the correct IAE classification for an online pet clothing business that also sells directly to veterinarians. The DGT ruled that registration under the wholesale trade heading is required to cover both sales modalities.

In 6 key points

How it affects those involved

Businesses engaging in both wholesale and retail activities must ensure their IAE registration under the wholesale heading is sufficient to encompass all modes of sale.

Lifecycle

2022-11-17PublishedPublished 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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