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A construction company has enquired whether it must register under the heading for renting premises when it decides to lease a shopping centre it has built. The DGT has ruled that, as these are distinct activities, the company must maintain its construction heading and also register for the rental heading.
Cuestión planteada Desea saber, si por el alquiler del citado centro deberá darse de alta en el epígrafe 861.2 de la sección primera de las Tarifas "Alquiler de locales industriales y otros alquileres n.c.o.p."
El Impuesto sobre Actividades Económicas exige el alta en la rúbrica correspondiente a cada actividad ejercida. Al existir dos actividades diferenciadas, la construcción y el arrendamiento del centro comercial, el sujeto pasivo debe darse de alta en el epígrafe 861.2 de la sección primera para la actividad de alquiler, además de su epígrafe de construcción.
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