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A taxpayer inquired whether selling electronics online (via Amazon, eBay, or a private website) could be classified under group 665 for catalogue trading. The DGT ruled that, because the business maintains a physical premises for receiving, storing, and shipping goods, the activity is considered a permanent establishment rather than catalogue trading.
Cuestión planteada Se pregunta si la actividad en cuestión se podría clasificar en el epígrafe 653.2 de la sección primera de las Tarifas del Impuesto sobre Actividades Económicas, en lugar del grupo 665, ya que no tienen muestrario, no harán visitas a clientes ni enviarán publicidad ni catálogos por correo.
El comercio por catálogo (grupo 665) requiere ofrecer un muestrario o realizar visitas personales para que el cliente pida sin recibir la mercancía en el acto. Al realizarse la actividad en un local con estructura física para gestionar pedidos y almacén, se considera ejercicio en establecimiento permanente. Según la naturaleza de la venta, deberá clasificarse en el epígrafe 653.2 para consumo directo o en el 615.4 para comercio al por mayor bajo las condiciones de la regla 4ª.
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