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An entrepreneur has requested clarification regarding the relevant IAE headings and the applicable VAT regime for the sale of mobile phones, tablets, and computers. The DGT determines the headings based on the specific activity and clarifies that the assembly of computers constitutes a transformation, which prevents the application of the equivalence surcharge to those products.
Cuestión planteada - Epígrafes del Impuesto sobre Actividades Económicas en que debe encuadrarse su actividad.
Para el IAE, la venta de móviles corresponde al epígrafe 653.2 y la de ordenadores/tablets al 659.2, salvo que se realice el montaje comprando componentes, lo que implica fabricación (grupo 330). En el IVA, el recargo de equivalencia solo aplica a productos vendidos en el mismo estado en que se adquieren. El ensamblado de componentes de ordenadores se considera transformación, por lo que esa actividad debe tributar por el régimen general y constituir un sector diferenciado.
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