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V1368-17 ·2 June 2017 ·consulta-vinculante Medium impact
Tax

Vehicle repair is not considered a seasonal activity if carried out year-round

A taxpayer providing mobile vehicle repair services has enquired whether their business can be classified as a seasonal activity. The DGT has ruled that it cannot, as the activity is conducted throughout the entire year.

In 5 key points

Lifecycle

2017-06-02PublishedPublished 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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