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A query was made regarding which IAE headings correspond to carpentry, grate manufacturing, and pallet repair activities, and which IRPF estimation method applies. The DGT indicates that classification depends on whether the repair involves a substantial transformation and the purpose of the grates, noting that the direct estimation method must be applied for IRPF.
Cuestión planteada 1ª Epígrafes del IAE en qué debe matricularse la actividad a desarrollar.
La reparación de palets se clasifica como fabricación (grupo 464) si hay una transformación sustancial, o como carpintería (epígrafe 505.5) si es una mera reparación. Las rejillas de madera se clasifican según su uso: en el grupo 463 si son para construcción o en el grupo 465 si son para otros usos. Al no estar estas actividades en el régimen de estimación objetiva, el rendimiento neto debe determinarse por el método de estimación directa.
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