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A supermarket management company has requested clarification on how both franchisors and franchisees should be taxed under the IAE. The DGT has determined that the franchisor must break down its activity into three types of income, while franchisees must be taxed as retailers.
Cuestión planteada Tributación que corresponde, tanto a la entidad franquiciadora como a los colaboradores, en el Impuesto sobre Actividades Económicas, y lugar de realización de las actividades.
La actividad de franquicia no tiene un epígrafe específico, por lo que debe clasificarse según su naturaleza material. La franquiciadora debe tributar por la cesión de marca (Grupo 859), la prestación de servicios (Epígrafe 849.9) y la venta de productos (comercio al por mayor). Los franquiciados deben tributar en la rúbrica de comercio al por menor según la naturaleza de los productos. El lugar de tributación será el término municipal donde se sitúe el establecimiento de cada actividad.
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