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A company has requested clarification on whether the preparation of electrical projects can be included as a complementary activity within its electrical installations heading. The DGT has ruled that this is permissible if the projects are for its own works, but not if they are carried out for third parties.
Cuestión planteada Desea se le confirme si en la actividad clasificada en el epígrafe 504.1 se halla incluida, como actividad complementaria y previa, la elaboración del proyecto eléctrico de la instalación.
Estar matriculado en el epígrafe 504.1 permite realizar proyectos de las instalaciones eléctricas que la entidad vaya a ejecutar como actividad complementaria. Esto no constituye una actividad diferenciada, por lo que no requiere un alta en otra rúbrica. Sin embargo, si se elaboran proyectos para terceros sin ejecutar la obra, se trata de una actividad diferenciada de servicios técnicos que requiere alta en el grupo 843.
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