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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.
Cuestión planteada Se plantea si por la actividad descrita estaría correctamente matriculado en el epígrafe 691.2 del impuesto, "Reparación de vehículos automóviles, bicicletas y otros vehículos".
La actividad de reparación y mantenimiento de camiones grúa y vehículos de obra pública (apisonadoras, excavadoras, retroexcavadoras, dumper, etc.) se clasifica en el epígrafe 691.2 de la sección primera de las Tarifas del IAE. No obstante, si la actividad incluye la reparación de vehículos y plataformas destinados al transporte ferroviario, el alta debe realizarse en el grupo 381 de la sección primera.
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