Skip to content
Back to index
V0704-17 16 March 2017 · SG de Tributos Locales Criterion in force
OTRO · comercio al por mayor

Requirement to register with the IAE for each premises used for wholesale trade

A company requested clarification on whether it must register with the Tax Administration Index (IAE) in specific municipalities for its wholesale trade activity if its products are sold in collaborators' establishments without the company owning its own premises there. The Directorate General for Taxes (DGT) ruled that registration is required only in the municipalities where it maintains its own premises for its activity, and there is no obligation to register in locations where it has no premises nor conducts sales operations.

The question raised

The consultant seeks clarification regarding the resolution to their inquiry number V4223-16, concerning which municipalities they must be registered in the Economic Activities Tax register for the wholesale trade activity, if they do not have an establishment in the supermarkets of the collaborators who market their products.

The DGT's ruling

The taxpayer must file as many registration declarations in the IAE register as there are premises available for the exercise of their wholesale trade activity. In municipalities where they do not have premises or an establishment, nor conduct sales operations, they are not required to register, even if their collaborators sell products there. If they have premises intended for offices or management centers, they must pay tax for each of them based on the minimum municipal quota comprising the surface area element.

Book your free first meeting