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A waste management company requested clarification on which IAE headings it should register under and how they relate to its CNAE code. The DGT indicates that it must be taxed under group 921 according to the environmental services provided and clarifies that competence over the CNAE lies with the INE.
Cuestión planteada Se plantea en que epígrafe del impuesto se tiene que matricular y por la equivalencia entre el código CNAE y la rúbrica del impuesto.
La sociedad debe matricularse en los epígrafes del grupo 921 de la sección primera de las Tarifas que clasifiquen la actividad efectivamente realizada. Por ejemplo, el epígrafe 921.6 para tratamiento, valorización y reciclado; el 921.5 para eliminación; o el 921.2 para recogida en vías públicas. Si realiza actividades industriales, debe darse de alta en las divisiones 1 a 4 de la sección primera. El código CNAE no es competencia de la DGT, sino del INE.
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