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V0263-25 6 March 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

UTEs must be registered in group 508 only if carrying out construction activities

The DGT confirms that group 508 of the IAE covers only construction activities in division 5, not other activities.

The question raised

Question posed: It is asked whether the aforementioned group 508, "Temporary Joint Ventures and Unions of Companies", encompasses all activities included in the 5th division of the tax, "Construction".

The DGT's ruling

Group 508 of the first section of the IAE Tariffs exclusively comprises construction activities classified under the 5th division. If a UTE performs activities other than construction classified under other divisions, it must be registered under the rubrics corresponding to each activity. In the case of construction activities, group 508 shall apply without payment of a fee, without prejudice to the taxation of the constituent companies.

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