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V0624-14 7 March 2014 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Installation of joinery, locksmithing and glazing classified under IAE heading 505.5

A company requested clarification on which IAE heading applies to its activity of installing joinery, locksmithing and glazing for insurance companies. The DGT determined that the activity falls under heading 505.5 of the first section.

The question raised

Classification of the activity within the Economic Activities Tax Tariffs.

The DGT's ruling

The activity of installing doors and windows manufactured by third parties, including the incorporation of glass cut in a workshop, together with locksmithing work, is classified under heading 505.5 of the first section of the Tariffs. The use of a own workshop is covered by this heading if it is limited exclusively to preparing and cutting glass for installation.

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