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A partnership engaged in the retail trade of food and stationery has enquired whether it can include parcel collection services under its current tax headings. The Directorate General for Taxes (DGT) has ruled that a separate heading must be used and, as it is not an ancillary activity, it necessitates taxation under the direct assessment method.
Cuestión planteada 1ª Epígrafe que corresponde a la actividad de servicio de paquetería.
La actividad de recogida de paquetería no está comprendida en los epígrafes de comercio minorista de alimentos (647.1) ni de papelería (659.4), debiendo clasificarse en el epígrafe 849.9 del IAE. En el IVA, esta prestación de servicios no está sujeta al recargo de equivalencia y constituye un sector diferenciado. En el IRPF, al no ser una actividad accesoria según las notas de los módulos, los rendimientos deben determinarse por el método de estimación directa, lo que obliga también a las otras actividades de la entidad a cambiar de método.
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