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A company enquired whether its activities of administrative management and temporary storage of accidented vehicles fell under heading 849.7. The DGT has determined that the company must register under two different headings depending on the nature of the activities performed.
Cuestión planteada Desea saber si estaría bien encuadrado en el epígrafe 849.7 de la sección primera de las Tarifas, donde se clasifican los "Servicios de gestión administrativa".
La clasificación en las Tarifas del IAE se realiza atendiendo a la naturaleza material de las actividades y a las efectivamente realizadas. La empresa debe darse de alta en el epígrafe 849.7 por la gestión administrativa (recepción, toma de datos y comprobación de coberturas) y en el epígrafe 754.2 por el depósito temporal de los vehículos en sus instalaciones, independientemente de si este último servicio se cobra o no.
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