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V2193-17 22 August 2017 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Warehouse management involving goods acquisition requires registration under commercial headings

A company has requested clarification on how to classify warehouse and spare parts management activities within the IAE. The DGT indicates that if the activity is limited to stock management, it is considered an independent service; however, if goods are acquired for delivery to the client, the company must also register as a trader.

The question raised

Classification within the Economic Activities Tax Rates of the activity recently contracted.

The DGT's ruling

The provision of supply and stock control services is classified under heading 849.9 of the first section. However, if the activity includes supply through the direct acquisition of goods for delivery to the client, it is considered a commercial activity. In that case, the entity must register under the commercial headings (wholesale or retail) depending on the nature of the goods.

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