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A taxpayer has requested clarification on which IAE heading applies to their textile dropshipping activity. The DGT has ruled that online activity is considered trade in a permanent establishment and must be classified according to the nature of the products.
Cuestión planteada 1.- Epígrafe del IAE en qué debe darse de alta.
La actividad comercial por internet debe calificarse como comercio realizado en establecimiento permanente, ya que requiere un espacio físico para la conexión a la red que tiene consideración de local. La clasificación debe basarse en la verdadera naturaleza de la actividad y los productos comercializados. Para el caso de textiles, se debe observar el grupo 651, pudiendo aplicar el método de estimación objetiva en el IRPF si se cumplen los requisitos de la Orden HFP/1359/2023 y se incluyen en los epígrafes 651.1 a 651.6.
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