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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.
Cuestión planteada Se plantea si los puntos de recarga de vehículos eléctricos ubicados en el garaje tienen la consideración de servicio complementario de acuerdo con lo previsto en la regla 4ª.2.F) de la Instrucción, o debe matricularse en la rúbrica 664.2 del impuesto, "Puntos de recarga de vehículos eléctricos".
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