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V2575-20 ·28 July 2020 ·consulta-vinculante Medium impact
Tax

IAE heading 662.2 does not permit tobacco sales and only allows newsprint if mixed retail requirements are met

An inquirer asked whether being registered under IAE heading 662.2 permits the sale of both newsprint and tobacco. The DGT ruled that this heading does not authorise tobacco sales and that, to sell newsprint under this heading, the activity must be classified as mixed or integrated retail.

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2020-07-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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