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V1590-17 ·20 June 2017 ·consulta-vinculante Medium impact
Tax

Mobile phone top-ups via third-party terminals classified under IAE heading 969.7

A petrol station with an on-site shop intends to offer mobile phone top-ups using terminals owned by an external company. The DGT has determined that this activity is not covered under the mixed trade heading and must instead be classified under the heading for other automatic machines.

In 6 key points

How it affects those involved

This ruling clarifies the correct tax classification for businesses providing third-party automated services, preventing misclassification under mixed trade headings.

Lifecycle

2017-06-20PublishedPublished 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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