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The taxpayer asks whether IAE heading 653.3 permits key duplication and if they may apply the objective estimation method. The DGT clarifies that while the heading does authorise key duplication, this activity cannot be subject to the VAT equivalence surcharge regime.
Cuestión planteada 1ª Si el epígrafe 653.3 del IAE faculta para la confección de llaves.
El epígrafe 653.3 del IAE faculta para el duplicado de llaves. No obstante, el duplicado de llaves constituye un proceso de elaboración o transformación y una prestación de servicios, lo que impide que esté sometido al régimen especial del recargo de equivalencia del IVA. Por tanto, los duplicados de llaves tributarán por el régimen general del IVA. Al no poder aplicar el recargo de equivalencia a esta actividad, no es posible aplicar el método de estimación objetiva para el duplicado de llaves.
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