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V3899-16 15 September 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Online retail of children's footwear must be taxed under IAE heading 651.6

A taxpayer queried whether IAE heading 651.6 is the correct classification for their online sales of children's footwear. The DGT confirmed that classification depends on the nature of the activity and that the specified heading is appropriate.

The question raised

1: Whether the heading in which the registration has been made is appropriate for the activity carried out.

The DGT's ruling

Internet commerce activities must be taxed according to the true nature of the economic activity performed. For the sale of children's footwear, heading 651.6 of the first section of the IAE Tariffs applies. The use of the objective estimation method for Personal Income Tax (IRPF) shall be possible provided that the requirements of Order HAP/2430/2015 and the IRPF Regulations are met.

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