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An entity inquired about the appropriate IAE heading for a call centre (CNAE 8220) managing another company's customer service. The DGT states that, where no specific classification is provided, the rule for unclassified activities applies.
Cuestión planteada El consultante plantea cuál es el epígrafe de las Tarifas del Impuesto sobre Actividades Económicas en el que debe clasificarse la actividad de centros de llamadas, que se corresponde exactamente con el código CNAE 8220.
La actividad de atención al cliente mediante gestión centralizada y omnicanal, sin carácter comercial, no figura expresamente en las Tarifas del IAE. Según la regla 8ª de la Instrucción, las actividades no especificadas se clasifican provisionalmente en el epígrafe al que por naturaleza más se asemejen. Por tanto, la sociedad debe darse de alta en el epígrafe 849.9, 'Otros servicios independientes n.c.o.p.', de la sección primera.
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