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V1266-16 29 March 2016 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

IAE classification depends on whether tasks are ancillary or performed in isolation

A professional performing painting, masonry, plumbing, and electrical work inquired whether they could use the 'other repairs' heading. The DGT ruled that they cannot use group 699 because their specific activities already have their own designated headings.

The question raised

The taxpayer wishes to know whether the various activities performed could be classified under group 699 of the first section of the Tariffs, which classifies "Other repairs n.e.c.".

The DGT's ruling

If the works are complementary or accessory to a construction or repair project, heading 501.3 must be used. If performed in isolation, taxation must be applied under the heading of the activity actually performed (501.3 for masonry, 504.1 or 504.2 for plumbing/electricity, and 505.6 for painting). Alternatively, group 507 may be chosen, which encompasses all activities within Division 5.

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