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A company has enquired whether its registration under IAE heading 849.8 (intensive multi-services involving personnel) is correct for its production process support activities. The DGT has indicated that, due to a lack of detailed information, it cannot confirm the specific heading, although it mentions examples of other potential headings depending on the actual activity performed.
Cuestión planteada Se desea saber si el epígrafe 849.8 en el que se encuentra matriculada en el municipio de Siero por los trabajos de apoyo al proceso productivo para una empresa, es correcto o, por el contrario, dicha actividad podría encuadrarse en alguna otra rúbrica de las Tarifas del impuesto.
El epígrafe 849.8 permite agrupar múltiples servicios que requieren aportación de personal, suponiendo un ahorro fiscal y agilidad de gestión. No obstante, el sujeto pasivo puede optar por tributar de forma independiente por cada servicio que tenga tratamiento diferenciado en las Tarifas. La clasificación correcta dependerá de si las actividades son de limpieza, recogida de basuras, mantenimiento o construcción, entre otras.
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