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A query was made regarding the relevant IAE heading and the VAT and IRPF regimes for the itinerant trade of fruit and vegetables without handling. The DGT determines that the trader must register under IAE heading 663.1, apply the VAT equivalence surcharge, and may use the objective estimation method for IRPF.
Cuestión planteada 1ª Epígrafe del IAE en qué debe matricularse.
La actividad de comercio al por menor de frutas y verduras fuera de establecimiento permanente y sin manipulación se encuadra en el epígrafe 663.1 del IAE. En el IVA, el consultante tributará por el régimen especial del recargo de equivalencia. En el IRPF, podrá aplicar el método de estimación objetiva siempre que cumpla los requisitos de la Orden HAP/2206/2013.
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