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A machinery leasing company has requested guidance on how to register for the Economic Activities Tax (IAE) and which tax quotas are applicable. The Directorate-General for Traffic (DGT) has ruled that classification depends on whether the contract constitutes a rental of movable property or a transport service, as well as the specific characteristics of the vehicles.
Cuestión planteada Se desea saber la clasificación en las Tarifas por las que debe figurar dada de alta, así como la opción por el tipo de cuota. Concepto de local a efectos del Impuesto y, en su caso, devengo de la cuota correspondiente.
La clasificación en las Tarifas del IAE se realiza según la verdadera naturaleza material de la actividad y el tipo de contrato. Si es alquiler de bienes muebles, corresponde el epígrafe 855.9 o el grupo 852 según el uso de los vehículos. Si es un contrato de transporte, corresponde el grupo 722. El contribuyente puede optar por la cuota mínima municipal, provincial o nacional cuando la rúbrica lo permita.
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