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V0403-19 27 February 2019 · SG de Tributos Locales Criterion in force
OTRO · iae

Online sale of fishing tackle with export requires registration under wholesale trade heading

A company requested clarification on which IAE heading applies to the online sale of fishing lures both in Spain and abroad. The DGT ruled that, because exports are involved, the company must register as a wholesaler.

The question raised

You wish to be informed of the correct classification of said activity.

The DGT's ruling

Classification within the IAE Tariffs is carried out according to the material nature of the activity, regardless of whether the sale is conducted via the Internet. Retail trade does not authorize exportation; therefore, the described activity must be taxed under the wholesale trade heading. Furthermore, the payment of wholesale trade fees authorizes retail sale as well as the import and export of products.

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