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V2999-23 16 November 2023 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Wholesale registration allows retail sales if conducted at the same premises

A query was raised regarding whether being registered under a wholesale fish trade heading permits retail sales without a new registration. The DGT ruled that this is possible provided the retail sales are carried out at the same establishment where the wholesale activity takes place.

The question raised

It is asked whether registration under heading 612.8 "Wholesale of fish and other fishery and aquaculture products" also entitles the holder to retail sale, without the need to additionally register under heading 643.1 "Retail sale of fish and other fishery and aquaculture products and snails".

The DGT's ruling

The payment of quotas for wholesale activities entitles the holder to the retail sale of the same products, provided that it is carried out in the same premises or establishment. If the retail sale is carried out in a different premises or outside the wholesale sales premises, it is mandatory to also register under the heading corresponding to retail trade.

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