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A company has requested clarification on which IAE headings apply to the programming of electronic key modules and the repair of mechanical locks. The DGT has ruled that these activities fall under the heading for vehicle repair.
Cuestión planteada La empresa va a desarrollar la actividad de programación de módulos o centralitas electrónicas para llaves de automóviles y motocicletas. Adicionalmente puede realizar alguna reparación de cerradura mecánica en el automóvil. Todo ello se llevará a cabo en establecimiento o local permanente.
La programación de módulos o centralitas para llaves de vehículos consiste en sincronizar el chip con la unidad de control, actividad que debe tributar en el epígrafe 691.2 de la sección primera de las Tarifas. Este epígrafe incluye la reparación de cualquier elemento o parte de los vehículos, lo que faculta también para la reparación de cerraduras mecánicas y la sustitución de piezas. Si además se vendieran accesorios, se requeriría un epígrafe adicional de comercio.
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