Skip to content
Back to index
V0718-23 24 March 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · comercio al por mayor

Online sales without own warehouse may be classified as wholesale and require direct estimation

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).

The question raised

1st IAE heading in which registration must be made.

The DGT's ruling

Online sales through platforms, even if no own warehouse is available and the goods are held by suppliers, are classified as wholesale trade. Therefore, registration must be made under the headings of the first section of the IAE Tariffs corresponding to wholesale trade. As these activities are not included in the objective estimation regime, income must be determined using the direct estimation method. Regarding VAT, the entity will be subject to the equivalence surcharge if it meets the requirements of a retail trader.

Book your free first meeting