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V0978-25 10 June 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Construction UTEs must be registered in group 508 or relevant rubrics

The DGT clarifies that a UTE carrying out construction activities must be registered in group 508; if it carries out activities outside construction, it must be registered in the corresponding rubrics.

The question raised

In relation to consultation V0263-25, clarification is requested regarding:

The DGT's ruling

Temporary Joint Ventures (UTEs) carrying out economic activities are subject to the Business Activity Tax (IAE) and must be registered under the rubric classifying their activity. If the UTE is engaged in construction (5th division), it shall be classified under group 508 without payment of a fee. If it additionally carries out activities in other divisions unrelated to construction, it must be registered under as many rubrics as the activities it effectively performs.

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