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A company requested clarification on which IAE headings apply to its activities of supplying, installing, and maintaining security systems. The DGT clarifies that installation falls under heading 504.1, while commercialisation belongs to 653.3 or 615.3, depending on whether it is retail or wholesale.
Question raised: The taxpayer wishes to know the heading in which they must be registered to carry out their corporate purpose, and whether it is necessary to be registered under heading 504.7 for the exercise of said activity.
The installation of electrical security systems is classified under heading 504.1, which also permits maintenance, consultancy, and the development of security projects. The retail sale of these systems corresponds to heading 653.3, whereas wholesale trade is located under heading 615.3. By performing separate and independent activities, the taxpayer must pay tax for each of them.
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