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A company providing integrated logistics services, acting as transport organiser and intermediary without its own means of transport, seeks clarification on its IAE classification. The DGT determines it must be registered in group 756, specifically in subheading 756.1.
Cuestión planteada Se plantea si por las actividades expuestas tiene que matricularse en la rúbrica 756 del impuesto, “Actividades auxiliares y complementarias del transporte (intermediarios del transporte)”, y más concretamente, en el epígrafe 756.1, “Agencias de transporte, transitarios”.
La prestación de servicios logísticos como organizadora, coordinadora e intermediaria de transporte sin medios propios obliga al alta en el grupo 756, declarando el epígrafe 756.1. Si realiza servicios de agente de carga aérea IATA, debe darse de alta también en el epígrafe 753.9. El alta en el grupo 756 no faculta para el almacenamiento de mercancías ajenas que no sean objeto de su actividad de transporte, requiriendo un alta adicional en el grupo 754 según la naturaleza de los artículos.
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