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An inquirer asked whether registration under group 692 (machinery repair) is sufficient to also carry out oil collection. The DGT responded that, as these are independent activities, registration in two distinct headings is required.
Cuestión planteada Desea saber si el alta en el grupo 692 "Reparación de maquinaria industrial" de la sección primera de las Tarifas es suficiente para realizar su actividad o es necesario darse de alta en otra rúbrica, por ejemplo, como transportista.
El pago de la cuota de una actividad faculta exclusivamente para el ejercicio de esa actividad. Dado que el consultante realiza la reparación de maquinaria y la recogida de aceite, debe darse de alta en el grupo 692 por la primera y en el epígrafe 921.2 por la recogida y transporte de residuos.
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