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V0964-14 ·4 April 2014 ·consulta-vinculante Medium impact
Tax

Registration under heating and cooling installation category does not permit sale of installed equipment

An entrepreneur inquired whether being registered under heading 504.3 of the first section of the IAE (Economic Activities Tax) allows for the sale of the equipment they install. The DGT ruled that said heading only authorises the carrying out of installations, not the sale of the equipment.

In 5 key points

How it affects those involved

Businesses providing installation services must ensure they are correctly registered for retail activities if they intend to sell the equipment they install, as installation-only headings do not cover commercial sales.

Lifecycle

2014-04-04PublishedPublished 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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