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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.5.1 To whom does it apply?

Mandatory regime for certain activities of sectors established by Law and which applies to retail traders, natural persons, unclaimed estates or communities of property when all their partners, commoners or participants are natural persons, who sell at retail, articles of any nature, except the following products:

  1. Motor vehicles for use on the road and their trailers.

  2. Boats and ships.

  3. Airplanes, light aircraft, sailboats and other aircraft.

  4. Accessories and spare parts for the above means of transport.

  5. Jewels, jewelry, precious stones, natural or cultured pearls, objects made wholly or partially of gold or platinum. Fine jewellery containing precious stones, natural pearls or the aforementioned metals, whether plated or gold plated, unless the gold or platinum content is less than 35 microns thick.

  6. Luxury clothing or personal adornment items made from fur, except bags, purses and similar items, as well as items made exclusively from scraps, heads, etc., or from ordinary or imitation fur.

  7. Original art objects, antiques and collectibles.

  8. Goods used by the transferring taxpayer or by third parties before transferring them.

  9. Appliances and accessories for poultry and beekeeping.

  10. Petroleum products whose manufacture, importation or sale is subject to special taxes.

  11. Machinery for industrial use.

  12. Materials and articles for the construction of buildings or urban developments.

  13. Minerals, except coal.

  14. Iron, steel and other metals and their alloys, not manufactured.

  15. Investment gold.

They are retail traders those who habitually sell movable goods or livestock without subjecting them to manufacturing, processing or manufacturing processes, if sales to final consumers during the previous year exceed 80% of total sales made. If the activity was not carried out in that year or was taxed in objective estimation in IRPF and has the status of retailer in IAE , the percentage of sales requirement will not apply.

If these requirements are not met, the general regime will apply. Nevertheless, there are some retail trade activities that can be taxed under the simplified regime.