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An individual has requested clarification on which IAE headings to use for a coworking activity that includes space rental and additional services. The DGT has determined that the individual must register under multiple headings depending on the nature of each service provided.
Cuestión planteada Desea saber el epígrafe donde se debe dar de alta por el ejercicio de dicha actividad.
La explotación de un centro de trabajo con cesión de espacios y equipamientos requiere el epígrafe 861.2. Los servicios de secretaría y recepción corresponden al epígrafe 849.6. La reprografía se clasifica en el epígrafe 474.3 si es industrial o en el 973.3 si es mediante fotocopiadoras. El alquiler de mobiliario e instrumentos de trabajo debe tributar en el epígrafe 859.
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