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V0593-26 13 March 2026 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Hotel charging points may be considered complementary services under certain conditions

A hotel group asks whether it must register a new activity for installing electric vehicle charging points in its garage. The DGT responds that if operated directly and for exclusive use by customers, such points are considered complementary services to accommodation.

The question raised

It is asked whether the electric vehicle charging points located in the garage are considered a complementary service in accordance with the provisions of rule 4.2.F) of the Instruction, or if they must be registered under heading 664.2 of the tax, "Electric vehicle charging points".

The DGT's ruling

If the entity owning the hotel directly operates the charging points and these are intended for the exclusive use of its customers, they are considered complementary services pursuant to rule 4.2.F) of the Instruction. In this case, there is no requirement to register under heading 664.2 nor to pay taxes on its fees. If the entity were not the owner of the points, the owner of said points would indeed have to register under said heading for the national fee.

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