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V0841-15 17 March 2015 · SG de Tributos Locales Criterion in force
OTRO · iae

A different heading must be applied depending on the type of DIY article sold at retail

A company inquired which IAE headings apply to it regarding the sale of various DIY materials. The DGT determines that it must register under several headings depending on the nature of the products marketed.

The question raised

Question posed: The taxpayer wishes to know the heading in the Economic Activities Tax Tariffs where they must register for the sale of:

The DGT's ruling

Classification in the IAE Tariffs is carried out according to the material nature of the activities and what is actually performed. For the sale of DIY articles, heading 653.1 must be used for furniture and bathroom accessories, 653.2 for kitchen furniture, and 653.3 for the remaining articles such as hardware, tools, or repair materials.

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