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A query was made regarding which IAE headings apply to the wholesale and retail trade of e-cigarettes and accessories, including street vending. The DGT has determined that headings for products not elsewhere classified (n.e.c.) must be used.
Cuestión planteada En que epígrafes se clasifican dichas actividades.
Para el comercio al por mayor de cigarrillos electrónicos y accesorios de tabaco corresponde el epígrafe 619.9. El alta en este epígrafe de comercio al por mayor faculta para realizar también el comercio al por menor de los mismos artículos en el mismo establecimiento. Para la venta ambulante de estos productos, el epígrafe correspondiente es el 663.9.
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