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A private individual asks which IAE headings to use for the activities of making, selling and installing tents. The DGT states that separate headings must be used depending on the nature of each activity.
Cuestión planteada Se plantea en que rúbricas del impuesto se tiene que matricular.
Para la fabricación de toldos, corresponde el epígrafe 455.9 de la sección primera. El alta en este epígrafe permite la venta al por mayor y al por menor si la fabricación y la venta se realizan en el mismo local. Para la actividad de instalación, al no estar recogida específicamente, debe darse de alta en el epígrafe 505.5 de carpintería y cerrajería.
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