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A company has requested clarification on which IAE heading applies to its exclusive activity of elevator repair. The DGT has determined that it must be registered under group 692 of the first section.
Cuestión planteada Solicita información sobre el epígrafe en el que se debería dar de alta por el ejercicio de dicha actividad.
La actividad de reparación de ascensores (conservación, mantenimiento, engrase, etc.) sin realizar su instalación, se clasifica en el grupo 692 de la sección primera como "Reparación de maquinaria industrial.". No procede el uso del grupo 699 de "Otras reparaciones n.c.o.p.", ya que el servicio sí se encuentra clasificado expresamente en otra rúbrica.
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