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An appliance retailer has requested a ruling regarding IAE registration and the applicable VAT and IRPF regimes for selling air conditioning units. The DGT has determined that air conditioning units are classified as construction materials, which excludes them from the equivalence surcharge, and that the new activity will necessitate a transition to the direct estimation regime for IRPF purposes.
Cuestión planteada 1ª Epígrafe del IAE en que debe darse de alta por la nueva actividad que pretende iniciar.
Los aparatos de aire acondicionado se consideran materiales de construcción, por lo que su venta y reparación tributan por el régimen general de IVA, no por el de recargo de equivalencia. Al no estar sujetos al recargo de equivalencia, la venta de aire acondicionado no puede tributar por estimación objetiva en IRPF. En el año de inicio, las actividades pueden mantener regímenes distintos, pero al año siguiente todas deberán tributar por estimación directa.
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