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V0143-26 ·27 January 2026 ·consulta-vinculante Medium impact
Tax

Taxable under IAE section 691.2 for repairs to caravan accessories

The consultant asks which IAE headings apply to repairing caravan furniture and decoration without altering the engine. The DGT replies that the vehicle repair heading should be used, and if producing the accessories, the components manufacturing group should apply.

In 6 key points

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2026-01-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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