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V1760-16 21 April 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · impuesto sobre actividades económicas

IAE classification depends on activity nature and sales method; VAT regime limits simultaneous wholesale and retail activities

A professional who manufactures garments, sells fabrics, and trades incense seeks clarification on the relevant IAE headings and VAT taxation. The DGT clarifies that classification depends on the nature of the activity and that the equivalence surcharge regime does not allow for simultaneous wholesale and retail operations for VAT purposes.

The question raised

Cuestión planteada - Epígrafes del Impuesto sobre Actividades Económicas en los que debe estar dado de alta.

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