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The inquirer asks whether prior licences are required for a virtual online auction shop and if such activity is subject to the IAE. The DGT states it cannot rule on administrative licences, but confirms that online commercial activity is subject to the IAE and must be classified according to the nature of the goods and the type of customer.
Cuestión planteada El consultante pregunta si sería necesaria la obtención de alguna licencia, autorización, trámite administrativo o requisito específico previo para el inicio de la actividad.
La venta de productos por internet mediante subastas es una actividad económica sujeta al IAE si se ejerce en territorio nacional, incluso sin local o establecimiento. La clasificación en las tarifas del impuesto dependerá de la naturaleza material de la actividad, específicamente de si es comercio al por mayor o al por menor y del tipo de bienes comercializados. Las actividades de comercio al por mayor o menor pueden realizarse sin almacén propio, bastando con que las mercancías se conserven en poder de proveedores o en almacenes ajenos.
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