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V0358-25 19 March 2025 · SG de Tributos Locales Criterion in force
OTRO · iae

Vehicle repair classification in IAE depends on rail transport use

A taxpayer asks whether repair of dump trucks and public works machinery (excavators, dumpers, etc.) should be taxed under tariff heading 691.2. The DGT responds that, as vehicles under the General Vehicle Regulation, it falls under that heading, except when the material is intended for rail transport.

The question raised

It is asked whether, based on the described activity, it would be correctly registered under heading 691.2 of the tax, "Repair of motor vehicles, bicycles and other vehicles".

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