News published in INFORMA in June

When the purchase and sale of diamonds is carried out abroad, even if they are sold to a Spanish company, if the sale is completed in said country, and the delivery of the merchandise takes place there, the diamond buying and selling activity does not take place in Spanish territory, the taxable event of the tax does not occur, and it is not, therefore, subject to IAE .

The sale of diamonds in Spanish territory, even if their purchase had been made abroad, is an economic activity carried out in national territory, so it will be subject to IAE , You must register in section 619.3 “Wholesale trade in precious metals, jewellery, costume jewelery and watches”, if it is a wholesale trade, or in section 659.5 “Retail trade in jewelery items”. , watches, silverware and costume jewelry”, both from the first section of the Rates.

The assembly and installation in the clients' homes of furniture and cabinets provided by the client themselves is classified in section 504.5 of the first section “Assembly and installation of kitchens of all types and classes, with all their accessories, for all uses. , except industrial", in the case of kitchen furniture and/or in section 505.5 of the first section "Carpentry and locksmithing", in the case of furniture in general, except kitchen furniture . In the event that the businessman, in addition to the assembly and installation, provides the furniture and cabinets, he will be obliged to register in section 653.2 of the first section “Retail trade of electrical, electronic, household appliances and equipment. "other household appliances powered by another type of energy other than electricity."

When a phase consisting of the maturation-curing or aging of the hams is carried out in the wineries, providing its own characteristics and ultimately adding value to the product and completing the production process of the hams, it is considered that the energy elements of an electrical nature are directly affected by industrial equipment and must be taken into account to find the quota corresponding to said activity. And in the same way, the corresponding surface area must be computed without the 55 percent reduction of the surface corresponding to warehouses and deposits of all kinds being applicable. 

For retail sale of medicines through the Internet, both in national territory and abroad, you must register in section 614.1 of the first section of the Tariffs, which classifies “Wholesale trade of pharmaceutical products and medicines”. ”. This heading, unlike that corresponding to minor trade, authorizes the export of the products sold.