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V1663-26 19 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
OTRO · iae

Sale of second-hand airsoft replicas classified under group 656 of IAEE

A taxpayer inquires about IAEE classification, VAT regime and IRPF taxation for the resale of used airsoft replicas. The DGT determines that registration under group 656 of IAEE is required and that the taxpayer may opt for the VAT scheme for used goods.

The question raised

1st He wishes to know the classification of the activity within the Tax on Economic Activities Tariffs and the corresponding CNAE code for this activity.

The DGT's ruling

For the Tax on Economic Activities, the activity is classified under group 656 of the first section. Regarding VAT, the inquirer is an entrepreneur or professional and may optionally apply the special regime for second-hand goods if the requirements of Articles 135 and 136 of Law 37/1992 are met. For Personal Income Tax, the income is considered earnings from economic activities under the direct estimation method.

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