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A company sought clarification on whether its furniture retail activity within a large department store should be classified as mixed retail or as part of a large-scale retail establishment. The Directorate General for Taxes (DGT) ruled that classification depends on the material content of the activity rather than the formal designation of the premises.
Cuestión planteada Si, a efectos del Impuesto sobre Actividades Económicas, las actividades comerciales desarrolladas por la consultante en dicho establecimiento están bien clasificadas en las rúbricas por las que se encuentra dada de alta en la matrícula o si, en caso contrario, se puede considerar como "comercio mixto o integrado en grandes superficies" y, por consiguiente, procede clasificarlo en el epígrafe 661.2 de la sección primera de las Tarifas del Impuesto.
La clasificación en los epígrafes de comercio mixto o integrado en grandes superficies (grupo 661) no se determina por la calificación formal del establecimiento, sino por el contenido material de la actividad desarrollada. Para ello, debe existir coincidencia entre la actividad real y la descripción conceptual de cada epígrafe. Si las actividades no coinciden con el grupo 661, se debe tributar por cada una de las rúbricas que clasifiquen las actividades comerciales y servicios prestados.
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