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V3031-18 26 November 2018 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Flowers and plants may be sold in bazaars and large-scale retail stores according to their IAE heading

A florists' association asks whether bazaars and large-scale retail stores may sell their products and whether there are limits on display. The DGT responds that bazaars may sell flowers if they meet mixed retail requirements and large-scale retail stores may sell them under their specific regime.

The question raised

Question posed The consulting Association asks whether the indicated products may be marketed in the aforementioned establishments and, in the event that these are authorized for their exercise, whether in the so-called "bazaars" the sale is subject to any condition, for example, a maximum percentage of display and sale of the said products.

The DGT's ruling

Under heading 662.2 (bazaars), the sale of any item, including flowers, is permitted provided that the business is mixed or integrated, with variety, turnover, and integration of products, including food and beverages. In group 661 (large-scale retail stores), the payment of the fee authorizes the sale of plants and natural flowers regardless of the heterogeneity of the activity. This authorization is strictly tax-related and does not exempt compliance with other legal requirements.

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