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V0647-16 16 February 2016 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

IAE registration: obligation to register for all activities performed or option to choose group 507

A taxpayer has requested clarification on which Economic Activities Tax (IAE) headings they must register under for performing various household repairs (electricity, locksmithing, carpentry, etc.). The DGT has ruled that the taxpayer must register under each specific heading for the activities they carry out, or alternatively, opt for the construction group.

The question raised

It is desired to know the heading of the Economic Activities Tax Tariffs in which registration must be carried out for the aforementioned activity.

The DGT's ruling

The taxpayer must register in all headings of the Tariffs that classify the activities actually performed. Notwithstanding, they may opt to register solely in group 507 of the first section, which authorizes the exercise of all activities classified in the 5th Division of the first section of the Tariffs.

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