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A consultant asks whether to register under IAE heading 691.1 for repairing electrical appliances and vehicle components. The DGT responds that heading 691.1 applies to household items and 691.2 to vehicle components.
Cuestión planteada Se plantea si por la actividad expuesta tiene que matricularse en el epígrafe 691.1 del impuesto, "Reparación de artículos eléctricos para el hogar", o si tiene que darse de alta en alguna otra rúbrica.
Para la reparación de radios, televisiones y electrodomésticos de uso doméstico y personal, corresponde el epígrafe 691.1. Para la reparación de componentes eléctricos de automóviles, como radios o pantallas, corresponde el epígrafe 691.2, que incluye la reparación de cualquier elemento o parte de los vehículos enumerados. Si el sujeto pasivo es persona física, estará exento del pago del IAE según el artículo 82.1.c) del TRLRHL.
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