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A consultant asks which products can be marketed under heading 659.8 of the first section of the IAE. The DGT responds that it includes items typical of these specialised establishments, provided their nature is related to said activity.
Cuestión planteada El consultante desea saber cuáles son los productos que se pueden comercializar al amparo de la citada rúbrica.
El epígrafe 659.8 comprende la venta al por menor de artículos cuya naturaleza y contenido sean propios de establecimientos especializados de este tipo. Si se comercializan productos como alimentos, bebidas, tabaco o artículos como vídeos y revistas que no son propios de estos establecimientos, deberán clasificarse en las rúbricas correspondientes a las actividades efectivamente ejercidas.
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