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V0646-16 16 February 2016 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Home repairs cannot be classified under group 699 if they have a specific heading

The taxpayer asks whether domestic repairs carried out for insurance companies can be taxed under group 699 of the IAE Tariffs. The DGT rules that this is not applicable, as these activities have a specific classification based on their nature.

The question raised

The consultant wishes to know whether the various activities performed could be categorized under group 699 of the first section of the Economic Activities Tax Tariffs.

The DGT's ruling

Classification within the IAE Tariffs depends on the material nature of the activity. Group 699 is for repairs not expressly classified under other headings. If the works are ancillary to construction works, heading 501.3 applies; if they are isolated, they must be taxed under the heading of the specific activity (such as carpentry or plumbing) or under group 507, which encompasses the construction division.

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