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V0975-25 9 June 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Leasing activity must be taxed under IAE group 756

A company asked whether its activity of making rental vehicles available to customers should be taxed under IAE group 722 for goods transport. The DGT replied that, as no goods transport is carried out on its own account but rather vehicle availability is provided, it should be taxed under IAE group 756 for transport auxiliary activities.

The question raised

It is asked whether, due to said activity, it is correctly registered in the aforementioned group 722, "Road transport of goods", and if applicable, how the services provided are computed for tax purposes.

The DGT's ruling

The company must not be registered in group 722 because it does not directly carry out the road transport of goods. As it is solely engaged in making vehicles from rental companies available, its activity corresponds to group 756 of the first section of the Tariffs. This group includes auxiliary and complementary transport activities, such as those of intermediaries.

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