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V2076-18 12 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · iae

Registration in the IAE required as a sound technician and for the rental of movable property for audiovisual activities

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.

The question raised

1st IAE headings regarding which registration is required.

The DGT's ruling

For the installation, configuration, and handling of audiovisual equipment without the supply of material, registration must be made in group 226 of the second section (sound technicians). If, in addition, equipment is rented to third parties, group 859 of the first section (rental of other movable goods n.e.c. without permanent staff) must be included. As the activities are not listed in Order HFP/1159/2017, the direct estimation method must be applied for Personal Income Tax (IRPF) and the general VAT regime.

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