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V1275-25 10 July 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Tax to be paid on sale and installation of furniture and appliances

A company selling and installing kitchen furniture, appliances and bathroom fittings seeks to know which IAE categories it must register under. The DGT determines it must be registered in four distinct categories depending on the specific activity carried out.

The question raised

The question is raised as to which tax headings must be used for registration.

The DGT's ruling

The company must register under heading 653.2 for the trade of kitchen furniture and household appliances, which includes their installation. For the trade of bathroom furniture, heading 653.4 must be used, which only includes the installation of glass. The installation of showers and sanitary ware requires heading 504.2 for plumbing. Finally, the installation of bathroom furniture requires heading 505.5 for carpentry and locksmithing.

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