Skip to content
Back to index
V0343-20 13 February 2020 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Sale of paper reams classified as retail if intended for direct use or consumption

A company requested clarification on whether selling reams of paper for office use constitutes the sale of office supplies. The DGT ruled that if the purpose is direct use or consumption, the activity is classified as retail trade.

The question raised

Whether this sale of loose-leaf paper has the character of office material.

The DGT's ruling

The activity of selling loose-leaf paper is classified as retail trade if it is intended for use and consumption in offices, applying heading 659.4. If the activity meets the requirements for wholesale trade, it must be registered under heading 619.5. Registration in wholesale trade also allows for the retail trade of the same items without a new declaration.

Book your free first meeting