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V3312-14 ·11 December 2014 ·consulta-vinculante Medium impact
Tax

Plumbing and HVAC headings do not permit equipment repair

A company inquired whether being registered under plumbing or HVAC headings allows for the repair of installed equipment. The DGT ruled that these headings do not include repair and maintenance activities.

In 6 key points

How it affects those involved

Companies must ensure their tax registration headings specifically cover repair and maintenance activities to avoid non-compliance.

Lifecycle

2014-12-11PublishedPublished 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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