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The DGT clarifies that vape and accessories trading activities must be inscribed in specific IAE headings based on the nature of the commercial activity.
Cuestión planteada Se plantea en qué rúbricas del impuesto se tiene que matricular
Si la actividad es de comercio al por mayor, se debe usar el epígrafe 619.9, lo que faculta también para la venta al por menor en el mismo establecimiento. Si la actividad es exclusivamente de comercio al por menor, o si se realizan ambos tipos de comercio en locales distintos, se debe usar el epígrafe 646.8. La clasificación debe ajustarse a la clase de comercio y a los bienes objeto de la misma.
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