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A professional seeks guidance on the appropriate IAE heading for tablet repairs and the applicable VAT regime. The DGT clarifies that IAE classification depends on whether the repair constitutes a substantial transformation and confirms that the equivalence surcharge does not apply to tablets that have been repaired or manufactured.
Question raised: The heading of the Economic Activities Tax in which the registration should be made. The Value Added Tax regime in which the new activity would be included.
If the repair of tablets involves a substantial transformation to create new products, it is considered manufacturing (IAE group 330) and is taxed under the general VAT regime. If it is a mere repair without substantial transformation, heading 691.9 of the IAE applies and the general VAT regime is used for the repaired tablets. The equivalence surcharge only applies to the sale of products acquired in the same state in which they were purchased.
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