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A company enquired whether its large-scale sporting goods store should be taxed as a mixed trade or an integrated large-scale retail outlet. The DGT ruled that classification depends on the actual content of the activity rather than the formal designation of the premises.
Cuestión planteada Si, a efectos del Impuesto sobre Actividades Económicas, las actividades comerciales desarrolladas por la consultante en dicho establecimiento deben incluirse en las rúbricas por las que se encuentra dada de alta en la matrícula o si, en caso contrario, se puede considerar como "comercio mixto o integrado en grandes superficies" y, por consiguiente, procede clasificarla en el epígrafe 661.2 de la sección primera de las Tarifas del Impuesto.
La clasificación en los epígrafes de comercio mixto o integrado en grandes superficies (grupo 661) no se determina por la calificación formal del establecimiento, sino por el contenido material de la actividad desarrollada. Para que proceda dicha clasificación, debe existir coincidencia entre la actividad real y la descripción conceptual de los epígrafes. Si las actividades no coinciden con las descripciones de grandes almacenes, hipermercados o almacenes populares, se debe tributar por cada una de las rúbricas que clasifiquen las actividades y servicios efectivamente realizados.
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