Skip to content
V5435-26 ·4 August 2026 ·consulta-vinculante Medium impact
Tax

Key fob programming and lock repair are included under IAE heading 691.2

A company has requested clarification on which IAE headings apply to the programming of electronic key modules and the repair of mechanical locks. The DGT has ruled that these activities fall under the heading for vehicle repair.

In 6 key points

How it affects those involved

This ruling clarifies the tax classification for businesses providing electronic key services and lock repairs, confirming they are categorised under vehicle maintenance rather than separate electronic or locksmithing headings.

Lifecycle

2026-08-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact