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V0350-26 19 February 2026 · SG de Tributos Locales Criterion in force
OTRO · iae

Vape sales classification in IAE depends on wholesale or retail trade

The DGT clarifies that vape and accessories trading activities must be inscribed in specific IAE headings based on the nature of the commercial activity.

The question raised

The question is raised as to which tax headings must be registered.

The DGT's ruling

If the activity consists of the wholesale trade of vapers and accessories, heading 619.9 must be used, which also permits retail sales within the same establishment. If the activity is exclusively retail trade, or if both types of trade are carried out in different premises, heading 646.8 must be used. The classification is determined according to the type of trade and the goods subject to it.

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