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An individual has requested clarification on which IAE headings apply to a business involving screen printing, stamping, and signage. The DGT states that classification depends on whether the activity involves printing, the retail or wholesale sale of garments, or the installation of signs.
Cuestión planteada Clasificación en las Tarifas del Impuesto sobre Actividades Económicas.
El alta en el IAE debe realizarse según la actividad específica ejercida. Para la impresión de textos o imágenes se aplica el epígrafe 474.1. La venta de prendas adquiridas a terceros requiere el epígrafe 651.2 (minorista), 659.6 (si son deportivas) o 613.3 (mayorista para reventa). Para la rotulación, se aplica el epígrafe 474.1 si es solo impresión, o el 505.5 si incluye instalación.
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