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A company asked which IAE headings apply to manufacturing metallic ramps and stairs and installing them. The DGT states that such activities are grouped under fabrication, which includes installation if it cannot be classified separately.
Cuestión planteada Se plantea en qué rúbricas del impuesto se tiene que matricular.
La actividad de fabricación de rampas y escaleras metálicas con posterior instalación debe clasificarse en el epígrafe 314.2 de la sección primera de las Tarifas. Este epígrafe permite la instalación asociada de las estructuras fabricadas sin necesidad de un alta adicional, siempre que dicha instalación no pueda clasificarse por separado en la División 5ª de la sección primera (Construcción).
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