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V5096-26 29 June 2026 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Must register in each IAE subheading for wholesale fruit and nut sales

A wholesale fruit and vegetable business asks whether it must register in new IAE subheadings for selling nuts. The DGT confirms registration is required in every subheading classifying its products, regardless of whether the activity is sporadic.

The question raised

Question raised: It is asked in which headings of the Tax Tariffs registration is required.

The DGT's ruling

The company must be registered in all the headings of the Tariffs that specifically classify the wholesale trade of the items it commercializes. The sporadic nature or the low economic scale of the activity does not exempt from the obligation to register pursuant to Article 78.1 of the TRLRHL. Registration in wholesale trade permits retail sales, but does not authorize product transformation processes.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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