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The taxpayer inquired about the appropriate IAE headings for selling trading cards and antiques online and the applicable VAT regime. The DGT ruled that this activity constitutes retail trade and that the taxpayer may opt for the special VAT scheme for second-hand goods, works of art, antiques, and collectors' items.
Cuestión planteada 1. Epígrafes del Impuesto sobre Actividades Económicas en los que se debe dar de alta.
La actividad de compraventa de cromos y antigüedades por internet se considera comercio al por menor, clasificándose en el epígrafe 659.1 del IAE. Si la actividad tuviera consideración de comercio al por mayor, para las antigüedades requeriría el epígrafe 615.5. Respecto al IVA, el sujeto es empresario o profesional y puede aplicar de forma opcional el régimen especial de bienes usados, objetos de arte, antigüedades y objetos de colección, siempre que haya presentado la declaración de comienzo de actividad.
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