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A company has requested clarification on which IAE headings apply to its activities involving the collection and destruction of confidential paper. The DGT has ruled that the company must register under two different headings, depending on the specific nature of each service.
Cuestión planteada Se presenta a concursos de la Administración pública para la recogida y destrucción de papel confidencial, por lo que desea saber el epígrafe que corresponde a esta actividad.
Para la prestación de servicios de recogida y destrucción de papel confidencial, se debe aplicar la regla 2ª y 4ª de la Instrucción del IAE. La recogida de papel para su destrucción corresponde al epígrafe 921.2, mientras que la destrucción de papel confidencial corresponde al epígrafe 921.5.
What is published here, applied to a company or a specific case. The first meeting is free.
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