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A query was made regarding which IAE heading applies to the repair and maintenance of computer equipment using parts from obsolete equipment. The DGT indicates that classification will depend on whether the activity constitutes a substantial transformation or mere repair.
Cuestión planteada Se solicita información sobre si el epígrafe 691.1 de la sección primera es el correcto para el desarrollo de dicha actividad.
Si la actividad consiste en una transformación sustancial de equipos viejos para elaborar nuevos a partir de materiales de desecho, se clasifica en el grupo 330 (fabricación). Si la actividad es la mera reparación de artículos deteriorados sin modificación sustancial, corresponde el epígrafe 691.9 (reparación). El préstamo de un ordenador de sustitución durante la reparación no requiere un epígrafe adicional.
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