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A taxpayer asks how to register in the IAE to sell home, toy, and pet products online without having their own warehouse. The DGT determines that they must register as a wholesaler and apply the direct estimation method for Personal Income Tax (IRPF).
Cuestión planteada 1ª Epígrafe del IAE en que debe darse de alta.
La venta online a través de plataformas, aunque no se disponga de almacén propio y la mercancía esté en poder de proveedores, se califica como comercio al por mayor. Por tanto, debe darse de alta en epígrafes de la sección primera de las Tarifas del IAE correspondientes al comercio al por mayor. Al no estar estas actividades en el régimen de estimación objetiva, debe determinar sus rendimientos por el método de estimación directa. En cuanto al IVA, estará obligada al recargo de equivalencia si cumple los requisitos de comerciante minorista.
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