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A financial institution has enquired whether heading 819.5 of the IAE (Economic Activities Tax) Tariff allows it to carry out financial leasing and complementary activities. The DGT has ruled that this heading does authorise such activities, but warns that if the entity also performs other operations typical of credit institutions, it must register under heading 819.2.
Cuestión planteada La consultante desea saber si el epígrafe 819.5 de la sección primera de las Tarifas del Impuesto sobre Actividades Económicas faculta a la sociedad para ejercer la actividad de arrendamiento financiero, así como las actividades complementarias que figuran el correspondiente escrito.
El epígrafe 819.5 comprende el arrendamiento financiero y actividades como mantenimiento de bienes, financiación conectada, intermediación, arrendamiento no financiero, asesoramiento comercial, emisión de tarjetas y concesión de avales. Si la sociedad ejerce además actividades financieras propias de entidades de crédito, como préstamos o factoring, debe darse de alta en el epígrafe 819.2. El alta en el IAE no legitima el ejercicio de una actividad si se requieren otros requisitos legales.
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