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V2098-24 26 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
OTRO · iae

Online sales of textile goods must be classified as trade in a permanent establishment

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.

The question raised

1.- IAE heading in which the registration must be made.

The DGT's ruling

Internet commercial activity must be classified as trade carried out through a permanent establishment, as it requires a physical space for network connection which is considered a premises. The classification must be based on the true nature of the activity and the products marketed. In the case of textiles, group 651 must be observed, and the objective estimation method may be applied for Personal Income Tax (IRPF) if the requirements of Order HFP/1359/2023 are met and they are included in headings 651.1 to 651.6.

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