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A retailer intends to add a wholesale activity in a separate premises. The DGT rules that, when combining both activities, if sales to businesses or professionals reach or exceed 20%, the retailer will lose their status and must tax their entire activity under the general regime.
Cuestión planteada La posibilidad de tributar por el régimen general del Impuesto sobre el Valor Añadido en la actividad de comercio al por mayor de otros productos y continuar tributando por el régimen de equivalencia del mismo Impuesto en la actividad de comercio al por menor de artículos de menaje, ferretería y adorno.
Para determinar si un sujeto es comerciante minorista, se deben tener en cuenta todas las entregas de bienes no transformados, independientemente del número de establecimientos o de si una actividad se califica como comercio al por mayor en el IAE. Si la suma de las entregas a empresarios o profesionales es igual o superior al 20% del total de las entregas, no se cumplen los requisitos para el régimen de equivalencia. En ese caso, el empresario tributará por el régimen general por la totalidad de su actividad comercial.
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