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A query was raised regarding which IAE heading applies to paint repair services contracted by an insurance company and whether the 'other repairs' group is applicable. The DGT ruled that the specific heading for painting must be used.
Cuestión planteada Se desea saber el epígrafe donde se debe estar dado de alta por la reparación de reparación de pintura, contratados con una compañía de seguros, y si dichos trabajos se podrián encuadrar en el grupo 699 que clasifica "Otras reparaciones n.c.o.p.".
El sujeto pasivo debe darse de alta en las rúbricas que clasifiquen las actividades efectivamente realizadas. Para trabajos de reparación de pintura, corresponde el epígrafe 505.6 de la sección primera. El grupo 699 de "Otras reparaciones n.c.o.p." no es aplicable porque la actividad ya tiene una clasificación propia en las Tarifas.
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