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V2372-17 18 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sectores diferenciados

Sale of movable property constitutes a separate sector from real estate activity and requires a census declaration

A company trading in real estate enquired whether commencing the sale of movable property would constitute a separate sector of activity and whether a census declaration must be filed. The DGT ruled that it does, as it involves a different CNAE classification and different deduction regimes.

The question raised

Whether the new activity to be developed will constitute a differentiated sector and, if applicable, whether the submission of a census declaration is necessary.

The DGT's ruling

The furniture trading activity is autonomous and independent of the sale and purchase of real estate, and therefore constitutes a differentiated sector of activity. This is due to the fact that they belong to different CNAE groups and their deduction percentages differ by more than 50 percentage points. As it is a differentiated sector, the entity must submit the corresponding census declaration.

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