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V2406-16 1 June 2016 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Additional IAE registration required for the sale of pre-made glasses

The inquirer asks whether their registration under the heading for household goods and hardware trade allows them to sell pre-made glasses without conducting optical activities. The DGT responds that they must register under a specific heading for that type of product.

The question raised

The party wishes to know whether registration under said heading authorizes them to sell non-prescription glasses in the same establishment without performing any optical activity.

The DGT's ruling

The payment of the fee for an activity exclusively authorizes the exercise of that activity. Since the sale of non-prescription glasses is not included in heading 653.3, the interested party must register under heading 659.3 of the first section of the Tariffs, corresponding to the retail trade of medical, orthopedic, optical, and photographic apparatus and instruments.

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