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A plumbing professional has enquired about the relevant IAE headings for their activities involving both installation and the sale of materials. The DGT clarifies that classification depends on the nature of the activity and that, as the items are construction materials, the VAT equivalence surcharge does not apply.
Cuestión planteada - Epígrafe correcto del Impuesto sobre Actividades Económicas.
La actividad de instalación de material sanitario se clasifica en el epígrafe 504.2, permitiendo aportar elementos básicos para completar la instalación sin necesidad de otra rúbrica. El comercio al por menor de materiales de construcción y mobiliario de saneamiento corresponde al epígrafe 653.4. La clasificación final depende de la verdadera naturaleza de la actividad (instalación o comercio) y de si existe un local abierto al público o catálogo. En cuanto al IVA, los materiales de construcción, bañeras, lavabos e inodoros están excluidos del régimen de recargo de equivalencia.
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