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A company inquired whether its various DIY retail activities could be grouped under the hypermarket heading. The DGT ruled that, as the actual activity does not match the description of said heading, the company must pay tax according to each of the headings corresponding to its specific activities.
Cuestión planteada Si, a efectos del Impuesto sobre Actividades Económicas, las actividades comerciales realizadas por la consultante en dicho establecimiento deben clasificarse de forma independiente en las rúbricas que se corresponden con las actividades efectivamente desarrolladas o, en caso contrario, si todas ellas se pueden englobar en el "comercio mixto o integrado en grandes superficies" del 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 no depende de la calificación formal del establecimiento, sino del contenido material de la actividad desarrollada. Si las actividades no coinciden con la descripción conceptual de los epígrafes del grupo 661, se debe tributar por cada una de las rúbricas que clasifiquen las actividades comerciales realizadas, de acuerdo con las reglas 2ª y 4ª.1 de la Instrucción.
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