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A taxpayer selling household appliances under the objective estimation method has enquired about registering a new activity for telephony contracting. The DGT has determined that the relevant IAE heading will depend on whether the individual acts as a trader or a mediator, noting that this will necessitate a switch to the direct estimation method for Income Tax (IRPF) purposes.
Cuestión planteada 1ª Epígrafe del IAE en que debe darse de alta la nueva actividad.
Si la actividad incluye almacenar, exponer o cobrar la mercancía, es comercial y se usa el epígrafe 653.2. Si son servicios independientes de venta de terminales, se usa el epígrafe 849.9. Si es mediación mercantil sin stock, el epígrafe depende de si se actúa como profesional (sección 2ª) o como empresario (sección 1ª). En el IRPF, la nueva actividad de mediación no es accesoria a la principal y obliga a pasar de estimación objetiva a directa para todas las actividades a partir del año siguiente.
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