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V1368-17 2 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Vehicle repair is not considered a seasonal activity if carried out year-round

A taxpayer providing mobile vehicle repair services has enquired whether their business can be classified as a seasonal activity. The DGT has ruled that it cannot, as the activity is conducted throughout the entire year.

The question raised

As to whether the activity carried out can be classified as a seasonal activity.

The DGT's ruling

Seasonal activities are those that are habitually carried out only during certain days of the year, without exceeding 180 days per year. Although repairs are habitually carried out on specific days by the clientele, if the activity is carried out throughout the entire year, it cannot be classified as seasonal.

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