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A company asks whether it should change its IAE heading due to an error and how its warehouses are taxed. The DGT states that IAE classification must reflect actual products and that support premises are taxed according to the activities carried out there.
La sociedad debe matricularse en las rúbricas que mejor se ajusten a los productos que comercializa. En el comercio al por mayor, si se dispone de locales o almacenes distintos al de la actividad principal, se debe dar de alta en cada uno de ellos. Si en el local se realizan operaciones de comercio, tributa como actividad directa; si solo se realizan actividades de apoyo, tributa como local indirectamente afecto mediante la cuota mínima por superficie.
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