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V0155-23 6 February 2023 · SG de Tributos Locales Criterion in force
OTRO · iae

Wholesale trade of office furniture is classified under heading 615.2 of the IAE

A query is made regarding which heading of the Business Activities Tax corresponds to CNAE 466.5, wholesale trade of office furniture. The DGT determines that heading 615.2 must be applied.

The question raised

Question posed: To determine which heading of the Business Activities Tax Tariffs corresponds to CNAE 466.5 "Wholesale trade of office furniture".

The DGT's ruling

Heading 615.2 of the first section of the Tariffs includes the wholesale trade of all types of furniture for all uses, including office furniture. The payment of the fee for wholesale trade also permits retail sales, as well as the import and export of the products.

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