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The consultant asks which IAE headings apply to repairing caravan furniture and decoration without altering the engine. The DGT replies that the vehicle repair heading should be used, and if producing the accessories, the components manufacturing group should apply.
Cuestión planteada Se plantea en qué rúbricas del impuesto se tiene que matricular.
La actividad de reparación de instalaciones accesorias, como sustitución de mobiliario y decoración en autocaravanas, se clasifica en el epígrafe 691.2 de la sección primera de las Tarifas. Si además de reparar se fabricaran dichas instalaciones accesorias, se debe dar de alta en el grupo 363 de la sección primera. El alta en el epígrafe de reparación no permite la venta de piezas sin instalación, para lo cual se requeriría otro epígrafe.
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