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An association of appliance businesses has requested a ruling regarding registration in the Economic Activities Tax (IAE), the VAT rate applicable to waste management, and the IRPF tax regime. The DGT has determined that they must register for several IAE activities and that the commercialisation of scrap metal prevents the use of the objective assessment method for IRPF.
Cuestión planteada 1ª Cuando intervenga la asociación en la distribución de electrodomésticos:
En el IAE, si se realizan varias actividades con clasificación independiente, se debe causar alta en todas las rúbricas correspondientes. En el IVA, las entregas de residuos tributan al 21%, aplicándose la inversión del sujeto pasivo si los bienes están en la Nomenclatura Combinada. En el IRPF, la actividad de comercio al por mayor de chatarra no permite la estimación objetiva, lo que conlleva la exclusión de dicha actividad y la incompatibilidad con la estimación directa para la otra actividad.
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