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The inquirer asks which IAE headings they should register under for their locksmithing and sales activity. The DGT indicates that they must use the carpentry and locksmithing heading and, if they sell products, the corresponding trade headings.
Cuestión planteada 1ª Epígrafe o epígrafes del IAE en qué debe darse alta.
La actividad de apertura de cerraduras y reparación de elementos tiene las características de la cerrajería, correspondiendo el epígrafe 505.5. Si además se realiza la venta de elementos sustituidos, se debe dar de alta en los epígrafes de ventas correspondientes. Al realizar actividades que no están incluidas en el método de estimación objetiva, el contribuyente deberá determinar su rendimiento neto por el método de estimación directa.
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