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V3188-20 ·23 October 2020 ·consulta-vinculante Medium impact
Tax

Requirement to register under repair tax headings when activity is managed via subcontracting

A company selling hearing aids has enquired whether it must register under a repair tax heading. The DGT has ruled that registration is required only if the company performs such activity, even if the physical execution is subcontracted, provided that the company coordinates and manages the service.

In 6 key points

How it affects those involved

Companies managing services through subcontractors must assess whether their coordination and management roles trigger tax registration requirements under specific activity headings.

Lifecycle

2020-10-23PublishedPublished 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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