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A natural person acting as a Project Manager for a DAO has enquired which IAE heading to use and how to account for VAT. The DGT indicates that, as the DAO lacks legal personality and a Tax ID, the recipient is not considered a taxable person, meaning the service is subject to 21% VAT in Spain.
Cuestión planteada 1. Epígrafe en el Impuesto sobre Actividades Económicas en el cual debe darse de alta para ejercer la actividad.
Para el IAE, la consultante puede usar el grupo 763 (programadores) o el epígrafe 843.9 (otros servicios técnicos) según la naturaleza de sus tareas. En cuanto al IVA, si el cliente es una DAO sin personalidad jurídica ni localización concreta, se aplicarán las reglas generales del artículo 69.Uno de la Ley 37/1992. Esto implica que, al no poder considerarse empresario o profesional, la prestación se entiende realizada en territorio español. Por tanto, deberá expedir factura repercutiendo el tipo general del 21%.
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