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A query was raised regarding whether a service involving the franking and storage of items at Correos should be taxed under group 847 or heading 849.5 of the IAE. The DGT determined that, as it does not constitute an integral postal service, heading 849.5 is the correct classification.
Cuestión planteada Se desea saber si la actividad descrita puede clasificarse en el epígrafe 849.5 o, subsidiariamente en algún otro epígrafe.
La clasificación en las Tarifas del IAE depende de la verdadera naturaleza material de la actividad. Si el sujeto pasivo realiza un servicio postal integral, debe darse de alta en el grupo 847. Si realiza un servicio limitado de distribución y entrega que no contempla el proceso integral, debe figurar en el epígrafe 849.5. En este caso, la recogida, clasificación y puesta a disposición de envíos en Correos corresponde al epígrafe 849.5.
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