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V0143-26 27 January 2026 · SG de Tributos Locales Criterion in force
OTRO · iaé

Taxable under IAE section 691.2 for repairs to caravan accessories

The consultant asks which IAE headings apply to repairing caravan furniture and decoration without altering the engine. The DGT replies that the vehicle repair heading should be used, and if producing the accessories, the components manufacturing group should apply.

The question raised

The question is raised as to which tax headings must be registered.

The DGT's ruling

The activity of repairing accessory installations, such as the replacement of furniture and decoration in motorhomes, is classified under heading 691.2 of the first section of the Tariffs. If, in addition to repairing, such accessory installations were manufactured, registration in group 363 of the first section would be required. Registration under the repair heading does not permit the sale of parts without installation, for which a different heading would be required.

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