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A query was made regarding which IAE headings correspond to the construction of Pladur partitions and various installations. The DGT ruled that classification depends on the actual work performed and whether the activity is primary or complementary.
Cuestión planteada Clasificación en el impuesto de las actividades descritas.
La clasificación en las Tarifas del IAE se determina por la naturaleza material de las actividades y su forma de desarrollo. Si la tabiquería es una actividad complementaria de la construcción, corresponde el epígrafe 501.3 o 501.1 según el presupuesto o superficie. Si se trata de trabajos especializados de forma independiente, corresponde el epígrafe 505.7. Para instalaciones de aislamientos, se aplica el 505.4, y para montajes metálicos el 504.8, sin poder vender los elementos sin un alta adicional en comercio.
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