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An electricity marketing company inquires about its classification in the IAE and its place of taxation. The DGT determines that if the sale is exclusively to end consumers, the retail trade heading applies and taxation must occur in the municipalities where the distribution network is used.
Question raised 1st. Classification of the activity in the IAE.
The activity of marketing electric energy to end consumers (households, companies, and professionals) is retail trade and is classified under heading 659.9 of the first section of the IAE. As it is not carried out in a specific premises, the place where the activity is performed is the municipal district whose air, surface, or subsoil is occupied by the supply networks. Therefore, the company must register in all municipalities where it uses said network for its activity.
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