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A query was made regarding which heading of the Business Activity Tax (IAE) applies to boiler, cooker, and gas installation inspections, alongside minor repairs that do not involve installation. The Directorate-General for Traffic (DGT) determines that the group of activities not elsewhere classified must be applied.
Cuestión planteada Clasificación en las Tarifas del Impuesto sobre Actividades Económicas.
La actividad de realizar revisiones de gas y pequeñas reparaciones sin incluir la instalación debe inscribirse en el grupo 699 de la sección primera de las Tarifas del IAE, correspondiente a "Otras reparaciones n.c.o.p.". Esta clasificación se realiza conforme a la regla 8ª de la Instrucción para actividades no especificadas en las Tarifas, aplicándose el epígrafe al que por su naturaleza más se asemejen.
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