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A taxpayer inquired whether their plumbing and DIY services provided to insurance companies fall under heading 699, 'Other repairs'. The DGT ruled that they do not, as specific headings exist for these activities.
Cuestión planteada Desea saber si dichas actividades se deben clasificar en el epígrafe 699 de la sección primera de las Tarifas que clasifica "Otras reparaciones n.c.o.p.".
El grupo 699 de la sección primera se reserva para reparaciones no clasificadas expresamente en otras rúbricas. Los trabajos de fontanería deben tributar en el epígrafe 504.2 (Instalaciones de fontanería) y los de bricolaje en el epígrafe 505.5 (Carpintería y cerrajería).
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