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A taxpayer inquired whether they should register under heading 699 ('Other repairs') to perform painting work. The DGT ruled that they must use the specific heading for painting or the one for minor construction works, depending on the nature of the activity.
Cuestión planteada Desea saber, habiendo tenido noticias de que otras personas han sido multadas por estar dadas de alta en el epígrafe 505.6 que clasifica los trabajos de "Pintura de cualquier tipo y clase y revestimientos con papel, tejidos o plásticos y terminación y decoración de edificios y locales", sí por la realización de dicha actividad, deberá darse de alta en el epígrafe 699 de la sección primera de las Tarifas que clasifica "Otras reparaciones n.c.o.p.".
La clasificación en las Tarifas del IAE se realiza según la naturaleza material de la actividad. Si los trabajos de pintura se realizan de forma aislada, corresponden al epígrafe 505.6. Si son actividades complementarias o accesorias de obras de construcción o reparación, deben tributar en el epígrafe 501.3. El epígrafe 699 de otras reparaciones solo se usa cuando la actividad no tiene una clasificación expresa.
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