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A company selling medicines online to customers abroad has enquired as to why it must use a wholesale trade classification. The DGT clarifies that the retail trade classification does not permit the export of products.
Cuestión planteada La consultante desea saber el motivo por el que por la actividad de comercio al por menor de medicamentos a través del ordenador, realizados a clientes en el extranjero, debe darse de alta en el epígrafe 614.1 de la sección primera de las Tarifas que clasifica el "Comercio al por mayor de productos farmacéuticos y medicamentos".
La clasificación de actividades en el IAE depende de su naturaleza material y de las condiciones de la venta. El régimen de comercio al por menor no faculta para la exportación de los productos. Por tanto, para poder exportar medicamentos vendidos online, es necesario darse de alta en el epígrafe de comercio al por mayor, el cual también permite realizar ventas al por menor.
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