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A taxpayer inquired whether being registered for wholesale trade allows for retail sales via vending machines in different locations. The DGT ruled that the authority to conduct retail sales only applies if both activities are carried out within the same premises.
Cuestión planteada Se desea saber si el alta en una actividad de comercio al por mayor, faculta para la venta al por menor de los mismos productos.
El pago de cuotas por actividades de comercio al por mayor faculta para la venta al por menor si ambas se ejercen en un mismo local. Si las actividades se realizan en locales distintos, se debe dar de alta en el epígrafe de comercio al por mayor y en el correspondiente de comercio al por menor por cada local. Además, el suministro mediante máquinas expendedoras requiere un alta específica en el epígrafe 647.5.
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