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A taxpayer involved in the sale and repair of computer and office equipment has requested clarification on whether a different heading should be used for equipment rental. The Directorate General of Taxes (DGT) has ruled that registration in group 853 is required.
Cuestión planteada Desea saber si debe darse de alta en otra rubrica por la actividad de alquiler de equipos de oficina.
Para la actividad de alquiler de equipos de oficina, el contribuyente debe darse de alta en el grupo 853 de la sección primera de las Tarifas. Este grupo clasifica el alquiler de maquinaria y equipo contable, de oficina y cálculo electrónico, siempre que no incluya servicios de personal para manejar dicho equipo.
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