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The applicant inquired which IAE heading applies to the sale of drugstore and chemical products to construction companies and local councils. The DGT ruled that if the sale is for the direct use or consumption of these entities, it is considered retail trade.
Cuestión planteada - Epígrafe aplicable a efectos del Impuesto sobre Actividades Económicas.
Se considera comercio al por menor el efectuado para uso o consumo directo. Si las empresas de servicios utilizan los productos para su propio consumo, el vendedor es comerciante minorista. Si además realiza ventas al por mayor, debe darse de alta en el epígrafe correspondiente al comercio al por mayor. En el IVA, si es minorista según el IAE y no ha renunciado a la estimación objetiva del IRPF, puede aplicar el recargo de equivalencia aunque venda más del 19% a empresarios.
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