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A company supplying products (food, tobacco, etc.) to international vessels from warehouses located outside free zones has requested clarification regarding its classification under the Economic Activities Tax (IAE). The Directorate-General for Taxes (DGT) has ruled that the company cannot use headings for export trading or free zones, but must instead use the wholesale trade heading corresponding to the specific product.
Cuestión planteada La consultante desea saber si su actividad está bien encuadrada en el epígrafe 618.1 de la sección primera de las Tarifas del Impuesto sobre Actividades Económicas, y, en caso contrario, en qué epígrafe debe clasificarse.
La actividad de suministro de productos para el aprovisionamiento de buques internacionales desde almacenes fuera de zonas francas no encaja en el epígrafe 618.1 (comerciales exportadoras) ni en el 618.2 (zonas francas). Debe clasificarse en las rúbricas de comercio al por mayor (agrupación 61) que correspondan con la naturaleza de los productos vendidos. El encuadramiento dependerá de los artículos específicos que se comercialicen.
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