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A photographer asks whether her current registration allows her to commercialise her own photographic works and custom products. The DGT states that registration in group 869 is required for photographic works and in subheading 474.1 for printing products, although as a natural person she is exempt from the IAE.
Cuestión planteada Se plantea si el alta en la rúbrica 973.1 faculta para realizar las actividades de comercialización expuestas, y en caso contrario, en que rúbrica del impuesto se tendría que matricular.
La comercialización de obras fotográficas propias destinadas a decoración o exposición por una persona física requiere el alta en el grupo 869 de la sección segunda del IAE. Si se fabrican productos personalizados mediante impresión gráfica subcontratada, se debe usar el epígrafe 474.1 de la sección primera, el cual faculta la venta de los artículos obtenidos. Si el valor del objeto impreso predomina sobre el trabajo de impresión, se requeriría además un alta en rúbricas de comercio al por menor.
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