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V0684-16 19 February 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
OTRO · iae

Container conversion for housing must be taxed under the metal structure manufacturing heading

A taxpayer inquired which IAE heading should be used for the activity of converting containers for sale as dwellings or bathrooms. The DGT ruled that the activity must be registered under the metal structure manufacturing heading and, if installation services are also provided, under the metal assembly heading.

The question raised

1st IAE heading in which the described activity must be integrated.

The DGT's ruling

The transformation of metal containers into habitable spaces is classified under heading 314.2 of the first section, as it is an industrial activity involving the manufacture of metal structures. If the taxpayer also performs the installation of said elements, they must also register under heading 504.8. These activities must be taxed using the direct estimation method, as they are not included in the objective estimation method.

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