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A taxpayer inquired whether they must pay taxes under both the waste collection heading and the road freight transport heading. The DGT ruled that if transport is merely a means of providing the collection service, it does not constitute an independent transport activity.
Cuestión planteada Si es correcto el alta en ambos epígrafes o si, atendiendo a la regla 3ª. 5 de la Instrucción y tal y como recoge la Dirección General de Tributos en la consulta nº 797 de fecha 1 de febrero de 1994 y en la consulta nº 150 de 23 de diciembre de 1991, debe considerarse que la actividad de transporte no constituye una actividad en sí misma.
La utilización de medios de transporte propios no se considera actividad económica si no se prestan servicios de transporte a terceros. Si el transporte se realiza exclusivamente para el servicio de recogida, transporte y depósito de residuos, no existe obligación de alta ni de contribuir por el grupo 722 de transporte de mercancías por carretera.
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