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A company trading in DIY goods has enquired whether it can group all its activities under the heading 'Mixed trade or integrated in large-scale retail'. The DGT has ruled that, as its activity does not match the description of department stores, hypermarkets, or discount stores, it must pay tax according to each of the specific headings corresponding to the products it sells.
Cuestión planteada Si, a efectos del Impuesto sobre Actividades Económicas, las actividades comerciales realizadas por la consultante en sus establecimientos deben clasificarse de forma independiente en cada una de las rúbricas que se correspondan con las actividades efectivamente desarrolladas o, en caso contrario, todas ellas se pueden englobar dentro del "Comercio mixto o integrado en grandes superficies" del grupo 661 de la sección primera de las Tarifas del Impuesto.
La clasificación en los epígrafes del grupo 661 depende del contenido material de la actividad y no de la calificación formal del establecimiento. Dado que los productos de la consultante son para construcción, reparación y equipamiento de viviendas, no encajan en el concepto de comercio mixto o de grandes superficies. Por tanto, debe darse de alta en cada una de las rúbricas de la sección primera que clasifiquen sus actividades comerciales y servicios de instalación específicos.
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