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A doctor enquired whether they needed to register under a different IAE category to sell dietary supplements in their practice. The DGT ruled that an additional registration is required under the heading for the retail trade of food products.
Cuestión planteada ¿Debe darse de alta en otra rúbrica de las Tarifas del Impuesto sobre Actividades Económicas para realizar dicha compra y venta de suplementos alimenticios en su consulta profesional? En ese caso, ¿en cuál?
Los suplementos alimenticios se consideran productos alimenticios según la normativa europea. El pago de la cuota de una actividad faculta exclusivamente para el ejercicio de esa actividad. Por tanto, el médico debe darse de alta adicionalmente en el epígrafe 647.1 de la sección primera para el comercio al por menor de productos alimenticios, siempre que la venta se realice con vendedor y no en autoservicio.
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