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V0736-25 22 April 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Veterinary clinics must register under a trade category to sell animal products

The DGT responds that registration under group 945 does not authorise retail trade activities.

The question raised

It is asked whether registration in group 945, "Veterinary consultations and clinics", would authorize the sale of animal products, thereby avoiding the requirement to be registered under rubric 662.2, "Retail trade of all kinds of articles, including food and beverages, in establishments other than those specified in group 661 and heading 662.1".

The DGT's ruling

The payment of the fee for an activity exclusively authorizes the exercise of that activity. There is no provision that allows veterinary clinics to engage in the retail trade of animal products through their activity group. Therefore, those who sell pet accessories or complements must also register under heading 659.7.

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