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A DIY company enquired whether its various retail activities could be grouped under the heading for 'mixed trade or integrated large-scale retail'. The DGT ruled that, as its activities do not match the description of that group, it must pay tax according to each of the specific headings that correspond to the activities it actually performs.
Cuestión planteada Si, a efectos del Impuesto sobre Actividades Económicas, las actividades comerciales realizadas por la consultante en dicho establecimiento deben clasificarse de forma independiente en cada una de las rúbricas que se correspondan con las actividades efectivamente desarrolladas o, en caso contrario, si todas ellas se pueden englobar dentro del "Comercio mixto o integrado en grandes superficies" del grupo 661 de la sección primera de las Tarifas del Impuesto.
La clasificación en los epígrafes de comercio mixto (grandes almacenes, hipermercados o almacenes populares) depende del contenido material de la actividad y no de la calificación formal del establecimiento. Si la actividad desarrollada no coincide con la descripción de los epígrafes del grupo 661, el sujeto pasivo debe darse de alta y tributar por cada una de las rúbricas que clasifiquen sus distintas actividades comerciales o servicios prestados.
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