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A taxpayer seeks clarification on which IAE headings apply to their activities involving the intermediation of domestic workers, the sale of goods, and gift delivery. The DGT determines that registration in multiple headings is required based on the nature of each activity and assesses their status as a retail trader for VAT purposes.
Cuestión planteada - Epígrafes del Impuesto sobre Actividades Económicas en que debe matricularse.
Para la intermediación de empleadas de hogar, corresponde el epígrafe 974. La entrega de artículos como regalo constituye hecho imponible del IAE, requiriendo alta en el epígrafe de comercio correspondiente. Si la impresión gráfica de un logo predomina sobre el valor del objeto, se aplica el epígrafe 474.1; si el valor del objeto predomina, se debe dar de alta tanto en el de impresión como en los de comercio al por menor (ej. 651.5 o 659.4). Respecto al IVA, la impresión del logo se considera transformación, por lo que no podrá ser comerciante minorista en relación con esos productos específicos.
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