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A consultant manufacturing dog collars and leashes has enquired about the appropriate IAE headings and whether the VAT equivalence surcharge applies. The DGT ruled that the IAE classification depends on whether the activity is artisanal or industrial and that, due to the transformation of products, the entity cannot be classified as a retail trader for VAT purposes.
Question raised 1.- Tax headings of the Business Activities Tax in which registration is required.
Para el IAE, si la actividad es artesanal (trabajo manual, diseños originales, poca potencia), debe tributar en la sección segunda (ej. grupo 861); si es industrial (producción en serie, uso de obreros), en la sección primera según el material. Respecto al IVA, la fabricación o transformación de los productos excluye al sujeto de la condición de comerciante minorista, por lo que no puede aplicar el régimen de recargo de equivalencia y debe usar el régimen general.
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