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V0672-16 18 February 2016 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Registration in group 853 required for office equipment rental

A taxpayer involved in the sale and repair of computer and office equipment has requested clarification on whether a different heading should be used for equipment rental. The Directorate General of Taxes (DGT) has ruled that registration in group 853 is required.

The question raised

The taxpayer wishes to know whether they must register under a different heading for the activity of renting office equipment.

The DGT's ruling

For the activity of renting office equipment, the taxpayer must register in group 853 of the first section of the Tariffs. This group classifies the rental of machinery and accounting, office, and electronic calculation equipment, provided that it does not include personnel services to operate said equipment.

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