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A joint ownership entity selling fish in a supermarket seeks clarification regarding its classification for IAE, VAT, and IRPF purposes. The DGT states that the distinction between wholesale and retail trade depends on contractual provisions concerning the risk of the activity.
Cuestión planteada 1ª Epígrafe del Impuesto sobre Actividades Económicas en que debe enclavarse la actividad descrita.
Si el consultante asume el riesgo y responde ante el cliente final, es comercio al por menor (epígrafe 643.1 IAE). Si actúa por cuenta del supermercado sin asumir riesgos, es comercio al por mayor (epígrafe 612.8 IAE). En el caso de ventas mayoritarias a empresarios, se debe aplicar el régimen general del IVA y el método de estimación directa en el IRPF.
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