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V0772-19 10 April 2019 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Additional IAE registration required for goods or vessel loading and unloading services

A company storing bulk liquid products has enquired whether loading and unloading operations involving vessels, trucks, or railways are covered under its current tax heading. The DGT has ruled that these activities require additional registrations under specific headings.

The question raised

It is desired to know whether the operations of loading and unloading vessels, together with those of loading and unloading trucks and railways, could be included under heading 754.5, or, conversely, if an additional registration is necessary.

The DGT's ruling

The exercise of the activity of storage under heading 754.5 does not include loading and unloading services. If the company provides loading and unloading services of goods, it must register under heading 751.6. If it performs loading and unloading of vessels, it must register under heading 752.6.

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