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A resident of Melilla inquired whether there is a monetary limit on purchases to prevent them from being classified as a commercial activity. The DGT clarified that no minimum amount is established by law for this requirement.
Cuestión planteada Aclaración de la contestación vinculante de 10 de marzo de 2020, número V0564-20, en concreto se cuestiona:
El artículo 21.2.º.A) de la Ley 37/1992 no establece ningún umbral cuantitativo para determinar si los bienes constituyen una expedición comercial. Este extremo debe analizarse caso por caso según la naturaleza y cantidad de los bienes. Asimismo, desde el 5 de julio de 2018, se eliminó el umbral mínimo de 90,15 euros que antes se exigía para aplicar la exención.
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