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V2785-21 ·11 November 2021 ·consulta-vinculante Medium impact
Tax

Registration in two separate IAE categories required for machinery repair and oil collection

An inquirer asked whether registration under group 692 (machinery repair) is sufficient to also carry out oil collection. The DGT responded that, as these are independent activities, registration in two distinct headings is required.

In 6 key points

How it affects those involved

Businesses performing multiple distinct activities must ensure they are correctly registered under the appropriate Economic Activities Tax (IAE) headings to comply with tax regulations.

Lifecycle

2021-11-11PublishedPublished 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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