Skip to content
Back to index
V0729-16 23 February 2016 · SG de Tributos Locales Criterion in force
OTRO · iae

IAE heading 659.8 permits the sale of sex shop items related to their purpose

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.

The question raised

The consultant wishes to know which products may be marketed under the aforementioned heading.

The DGT's ruling

Heading 659.8 comprises the retail sale of items whose nature and content are characteristic of specialized establishments of this type. If products such as food, beverages, tobacco, or items such as videos and magazines that are not characteristic of these establishments are marketed, they must be classified under the headings corresponding to the activities actually performed.

Book your free first meeting