Sale of products in veterinary clinics: obligation to register under a commercial heading
The Directorate General of Taxes (DGT) has issued a relevant criterion for the animal health sector regarding the delimitation of economic activities subject to the Business Activities Tax (IAE).
What the DGT has ruled
The query analyzed whether registration in group 945, corresponding to veterinary practices and clinics, authorized these establishments to carry out the sale of animal products without the need to register under a retail commercial heading.
The advisory body has determined that the payment of the fee for an activity exclusively authorizes the exercise of that specific activity. In this sense, there is no legal provision that allows veterinary clinics to carry out the retail trade of products for animals through their professional activity group. Therefore, those who commercialize complements or accessories for pets must also register under heading 659.7.
What this means for you
If you manage a veterinary clinic and your business model includes the sale of food, accessories, or any type of pet product, registration solely under the professional services group is insufficient from a tax perspective. The regulations require that service activities and commercial activities remain differentiated in the IAE.
This criterion underscores the importance of the correct delimitation of economic activities declared to the Tax Administration, preventing one activity from being covered by the registration of another different one.
What you should do
It is necessary to verify the current composition of your income and the nature of the products you commercialize in the establishment. If you detect that you are making sales of items that are not covered by your professional services heading, you should consider registering under the corresponding commercial heading to ensure compliance with your tax obligations. Each situation must be analyzed to determine the most appropriate registration structure according to the actual activity carried out.
Frequently asked questions
- Can I sell pet food with my veterinary registration?
- No, the sale of products requires an additional registration under a retail commercial heading.
- Which heading should I use to sell pet accessories?
- According to the DGT, you must register under commercial heading 659.7.