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A company sought clarification on whether the manufacturing of electronic components for the automotive industry should be declared under group 342 or IAE heading 363.9. The DGT ruled that heading 363.9 must be used, as it includes vehicle spare parts, unless they are classified as electrical equipment.
Cuestión planteada Se plantea si por la fabricación de componentes electrónicos para la industria del automóvil está correctamente matriculada en el citado grupo 342, "Fabricación de material eléctrico de utilización y equipamiento", o si debe darse de alta en el epígrafe 363.9, "Otro equipo, componentes, accesorios y piezas de repuesto para vehículos automóviles (excepto equipo eléctrico)".
La fabricación de componentes electrónicos para la industria del automóvil debe darse de alta en el epígrafe 363.9 de la sección primera de las Tarifas del IAE. Si la sociedad fabrica además componentes eléctricos para el sector automotriz, deberá darse de alta adicionalmente en el grupo 342.
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