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 activity of buying and selling diamonds does not take place in Spanish territory, the taxable event of the tax does not occur, and is therefore not subject to the IAE .

The sale of diamonds in Spanish territory, even if the purchase was made abroad, is an economic activity carried out in national territory, so it will be subject to IAE , and must be registered under section 619.3 “Wholesale trade of precious metals, jewelry, costume jewelry and watches”, if it is wholesale trade, or under section 659.5 “Retail trade of jewelry, watches, silverware and costume jewelry”, both in the first section of the Tariffs.

The assembly and installation at the clients' home of furniture and cabinets provided by the client themselves is classified under 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 use", in the case of kitchen furniture and/or under 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 entrepreneur, in addition to assembly and installation, provides the furniture and cabinets, he will be required to register under section 653.2 of the first section “Retail trade of electrical, electronic, household appliances and other household appliances powered by energy other than electricity”.

When a phase consisting of the maturation-curing or ageing of hams is carried out in the wineries, providing their 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 the industrial equipment and must be taken into account to find the quota corresponding to said activity. And the corresponding surface area must be calculated in the same way without applying the 55% reduction to the surface area corresponding to warehouses and deposits of all kinds. 

For the retail sale of medicines via the Internet, both in Spain and abroad, you must register under section 614.1 of the first section of the Tariffs, which classifies “Wholesale trade of pharmaceutical products and medicines”. This section, unlike the one corresponding to retail trade, authorizes the export of the products marketed.