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A taxpayer has requested clarification on which Economic Activities Tax (IAE) heading to use for the repair and assembly of wooden furniture, doors, and skirting boards. The Directorate General for Traffic (DGT) has determined that heading 505.5 of the first section must be applied.
Cuestión planteada Desea saber el epígrafe de las Tarifas del Impuesto sobre Actividades Económicas en el que debe darse de alta por el ejercicio de dicha actividad.
La actividad de reparación y montaje de muebles de madera, puertas y rodapiés debe darse de alta en el epígrafe 505.5 de la sección primera de las Tarifas, correspondiente a la actividad de carpintería y cerrajería.
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