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A professional performing water damage repairs and painting has enquired which IAE heading to use and whether they can apply the objective estimation method. The DGT has determined that heading 501.3 must be used and that, as it is not included in the regulations, they cannot apply the objective estimation method for Personal Income Tax (IRPF) nor the simplified special VAT regime.
Cuestión planteada 1ª. Epígrafe del IAE en qué debe darse de alta.
La actividad de reparaciones de desperfectos por agua en paredes o techos y su pintado se clasifica en el epígrafe 501.3 de la sección primera de las Tarifas del IAE. Al no estar incluida la actividad del epígrafe 501.3 en la lista de actividades para el método de estimación objetiva del IRPF ni en el régimen especial simplificado del IVA, el sujeto pasivo no puede aplicar dichos regímenes.
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