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V0631-20 ·31 March 2020 ·consulta-vinculante Medium impact
Tax

Roadside assistance services with tourism must be classified under the auto-taxi transport heading

A self-employed auto-taxi driver has requested clarification on which IAE heading should be used for their roadside assistance activity provided to insurance companies. The DGT has determined the correct IAE classification and its implications for objective estimation tax regimes.

In 6 key points

How it affects those involved

This ruling clarifies the correct tax classification for roadside assistance services, which directly affects whether the taxpayer can access specific simplified tax regimes based on their IAE heading.

Lifecycle

2020-03-31PublishedPublished 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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