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A query was raised regarding whether it is possible to register solely under IAE group 692 for both the repair and installation of industrial machinery. The tax authority clarifies that repair activities fall under one heading, while installation activities fall under another.
Cuestión planteada La posibilidad de estar dado de alta exclusivamente en el grupo 692 de la sección primera de las Tarifas por la realización de dichas actividades.
La actividad de reparación de maquinaria industrial se clasifica en el grupo 692 de la sección primera. Sin embargo, la instalación de dicha maquinaria, sin venta de repuestos ni maquinaria, se clasifica en el epígrafe 504.8. El alta en el grupo 692 faculta para la reparación, pero no para la instalación, por lo que se requiere el alta en ambos epígrafes.
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