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A taxpayer inquired whether selling office furniture to companies should be registered as wholesale or retail trade. The DGT ruled that, as the goods are for direct use or consumption rather than resale, the retail trade heading applies.
Cuestión planteada Desea saber si el epígrafe 659.2, en el que está dado de alta es el correcto o debería darse de alta en el epígrafe correspondiente de comercio al por mayor.
Se considera comercio al por menor el efectuado para uso o consumo directo. Las ventas de muebles de oficina a sociedades y empresarios que actúan como consumidores finales deben clasificarse como comercio al por menor. Por tanto, si los muebles se utilizan para uso y consumo directo y no para reventa, el alta debe realizarse en el epígrafe de comercio al por menor.
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