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A company has requested clarification on which IAE heading to register under for the treatment and recycling of asbestos waste. The DGT indicates that treatment is classified based on whether it constitutes environmental protection or disposal, noting that there is insufficient information regarding recycling.
Cuestión planteada Se desea saber el epígrafe de las Tarifas del Impuesto sobre Actividades Económicas en el que la consultante debe darse de alta.
El tratamiento de residuos con componente de amianto se clasifica en el epígrafe 921.6 de la sección primera de las Tarifas del IAE como servicio de protección y acondicionamiento ambiental. Si la actividad incluye la eliminación física de los residuos, debe darse de alta en el epígrafe 921.5. Para la actividad de reciclaje de residuos, no es posible determinar el epígrafe por falta de información sobre los productos fabricados.
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