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A body and paint workshop has enquired whether it can subcontract part of its work without changing its IAE classification. The DGT has ruled that subcontracting does not alter the classification provided that the workshop coordinates, supervises, and remains responsible to the client.
Cuestión planteada Pregunta que epígrafe del Impuesto sobre Actividades Económicas es aplicable en la nueva situación descrita.
La ejecución material de servicios mediante subcontratación no altera la clasificación ni la tributación en el IAE. Si el sujeto pasivo realiza la coordinación, supervisión y gestión de los servicios, y se responsabiliza frente al cliente del resultado, se cumple el hecho imponible. Por tanto, el alta en el epígrafe 691.2 permite subcontratar con terceros la realización de operaciones de reparación.
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