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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.
Cuestión planteada La consultante desea aclaración acerca de la resolución a su consulta número V4223-16, sobre cuáles son los municipios donde debe figurar dada de alta en la matrícula del Impuesto sobre Actividades Económicas por la actividad de comercio al por mayor, si no dispone de establecimiento en los supermercados de los colaboradores que comercializan sus productos.
El sujeto pasivo debe formular tantas declaraciones de alta en la matrícula del IAE como locales disponga para el ejercicio de su actividad de comercio al por mayor. En los municipios donde no disponga de local o establecimiento, ni celebre operaciones de venta, no está obligado a presentarse en la matrícula, aunque sus colaboradores vendan productos allí. Si dispone de locales destinados a oficinas o centros de dirección, deberá tributar por cada uno de ellos por la cuota mínima municipal integrada por el elemento superficie.
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