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A consultant inquired about the correct IAE heading for the design and sale of 3D printing miniatures and prototypes. The DGT clarified that classification varies depending on whether the activity is professional, business-oriented, or involves the manufacturing of the objects.
Cuestión planteada Pregunta en que epígrafe del impuesto debe figurar dado de alta por dicha actividad.
Si la actividad de diseño se realiza personalmente por una persona física sin organización empresarial, corresponde el grupo 399 (otros profesionales). Si existe una organización empresarial, corresponde el epígrafe 843.9 (otros servicios técnicos). Si además se fabrica el producto, se debe dar de alta en el epígrafe 494.1 (fabricación de juegos y juguetes).
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