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

5.5.1 Who it applies to

Mandatory regime for certain activities in sectors established by Law and that applies to retail merchants, natural persons, existing inheritances or communities of goods when all their partners, community members or participants are natural persons , that retail items of any nature, except the following products:

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

  2. Boats and ships.

  3. Planes, small planes, sailboats and other aircraft.

  4. Accessories and spare parts for previous means of transport.

  5. Jewelry, jewelry, precious stones, natural or cultured pearls, objects made wholly or partially with gold or platinum. Fine jewelry containing precious stones, natural pearls or the aforementioned metals, whether plated or plated, unless the gold or platinum content has a thickness of less than 35 microns.

  6. Articles of clothing or personal adornment made with luxurious skins, except for bags, wallets and similar objects, as well as garments made exclusively with scraps, heads, etc., or with ordinary or imitation skins.

  7. Original art objects, antiques and collectibles.

  8. Goods used by the transferring taxable person or by third parties before transmitting them.

  9. Appliances and accessories for poultry and beekeeping.

  10. Petroleum products whose manufacture, import or sale is subject to Special Taxes.

  11. Machinery for industrial use.

  12. Materials and articles for the construction of buildings or urbanizations.

  13. Minerals, except coal.

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

  15. Investment gold.

Retail merchants are those who habitually sell personal property or assets without subjecting them to manufacturing, processing or manufacturing processes, if sales to final consumers during the previous year exceed 80% of the total sales made. . If the activity was not carried out in said year or was taxed in objective estimation in the Personal Income Tax and has the status of retailer in the IAE , it will not apply the percentage of sales requirement.

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.