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V3096-21 13 December 2021 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Additional IAE registration required for selling dietary supplements in medical practices

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.

The question raised

Must one register under another heading of the Economic Activities Tax Schedules to carry out said purchase and sale of dietary supplements in their professional practice? If so, under which one?

The DGT's ruling

Dietary supplements are considered food products according to European regulations. The payment of the fee for an activity exclusively authorizes the exercise of that activity. Therefore, the physician must additionally register under heading 647.1 of the first section for the retail trade of food products, provided that the sale is conducted with a salesperson and not via self-service.

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