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V1200-16 23 March 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
OTRO · impuesto sobre actividades económicas

Requirement to register for multiple IAE categories and loss of IRPF objective assessment due to scrap metal activity

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.

The question raised

1st When the association intervenes in the distribution of household appliances:

The DGT's ruling

In the IAE, if several activities with independent classifications are carried out, registration must be completed in all corresponding headings. For VAT, the supply of waste is taxed at 21%, applying the reverse charge mechanism if the goods are included in the Combined Nomenclature. For IRPF, the wholesale trade of scrap metal does not allow for objective estimation, which leads to the exclusion of said activity and its incompatibility with direct estimation for the other activity.

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