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The inquirer asks whether online footwear sales fall under their specific IAE heading and if they may continue using the objective estimation method. The DGT rules that the activity is classified by its material nature and that electronic sales follow the same heading as physical sales.
Cuestión planteada 1ª Si estaría la venta de calzado por internet incluida en el epígrafe del IAE donde se encuentra matriculado.
Las actividades de comercio por internet deben tributar según la verdadera naturaleza de la actividad económica, independientemente del medio de venta. La venta de calzado por internet debe darse de alta en el epígrafe 651.6 del IAE. Si se cumplen los requisitos del régimen especial del recargo de equivalencia, se puede aplicar el método de estimación objetiva del IRPF.
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