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A taxpayer inquired whether they should register under IAE heading 833.1 for an activity involving the purchase of land, construction, and sale of buildings. The DGT ruled that the correct heading is 833.2, which pertains to building development.
Cuestión planteada Pregunta si el epígrafe de las Tarifas en el que debería darse de alta por el ejercicio de dicha actividad es el epígrafe 833.1 "Promoción de terrenos".
Para la actividad de comprar terrenos con el fin de edificar sobre ellos y vender las edificaciones, corresponde el epígrafe 833.2 de la sección primera de las Tarifas del IAE. Si además se realizara la promoción de terrenos sin edificar, se requeriría un alta adicional en el epígrafe 833.1. Asimismo, si la construcción se realiza directamente, se debe añadir el alta en la división 5ª de la sección primera, pero no si se encarga a terceros sin dirección técnica.
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