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V0853-14 27 March 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IAE · estimación objetiva

Online footwear sales must be taxed under IAE heading 651.6 and allow for objective estimation

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.

The question raised

1st: Would the sale of footwear via the internet be included in the IAE heading where it is registered?

The DGT's ruling

Internet commerce activities must be taxed according to the true nature of the economic activity, regardless of the means of sale. The sale of footwear via the internet must be registered under heading 651.6 of the IAE. If the requirements of the special regime for the surcharge of equivalence are met, the objective estimation method of the IRPF may be applied.

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