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V0947-14 3 April 2014 · SG de Tributos Locales Criterion in force
OTRO · iae

Tobacco sales require a different IAE heading from food and beverage products

A taxpayer inquired whether registration under IAE heading 647.2 allowed for the sale of tobacco. The DGT has ruled that this heading expressly excludes tobacco sales.

The question raised

It is desired to know whether registration under heading 647.2 of the first section of the Tariffs authorizes the sale of tobacco in said establishment, or whether it is necessary to register for said activity under some other heading.

The DGT's ruling

Heading 647.2 of the first section of the IAE Tariffs does not include the sale of tobacco, according to the first common note to headings 647.2, 647.3, and 647.4. Therefore, to sell tobacco, it is necessary to register under the corresponding heading of group 646. If both activities are carried out in the same premises, as many municipal minimum quotas must be paid as there are activities performed.

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