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A professional inquired which IAE headings they should register under for the installation, handling, and rental of audiovisual equipment. The DGT indicates that they must use the headings for sound technician and rental of movable property, in addition to paying taxes under the direct estimation method and the general VAT regime.
Cuestión planteada 1ª Epígrafes del IAE en qué debe darse de alta.
Para la instalación, configuración y manejo de equipos audiovisuales sin suministro de material, debe darse de alta en el grupo 226 de la sección segunda (técnicos de sonido). Si además alquila el material a terceros, debe incluir el grupo 859 de la sección primera (alquiler de otros bienes muebles n.c.o.p. sin personal permanente). Al no estar sus actividades en la Orden HFP/1159/2017, debe aplicar el método de estimación directa en el IRPF y el régimen general del IVA.
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