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A taxpayer has requested clarification on which IAE heading applies to the sale and distribution of luxury goods. The DGT stated it cannot determine the specific heading without further information, but explained the applicable rules depending on whether the activity is wholesale or retail.
Cuestión planteada Epígrafe del impuesto en el que se tiene que matricular.
Si la actividad es comercio al por mayor, el alta se realizaría en epígrafes como el 613, 619.2 o 619.3, lo que facultaría también para la venta al por menor. Si es comercio al por menor, el alta dependerá de los productos, pudiendo ser en los epígrafes 651.2, 651.6, 659.3 o 659.5. El alta en comercio al por mayor permite la venta al por menor, pero el alta en comercio al por menor no permite la actividad mayorista.
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