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V1454-25 29 July 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Tax obligation for cylinder maintenance and gas filling via subcontracting

A company asks which IAE headings apply to providing maintenance and cylinder filling services for ships. The DGT responds that taxation applies to both maintenance and filling activities, even if the latter is subcontracted.

The question raised

It is asked under which tax headings registration is required

The DGT's ruling

The entity must register under heading 699 for the maintenance and inspection of cylinders. Regarding the subcontracted gas refilling, it must be taxed under heading 652.2 or 655.2 depending on the characteristics of the products. The obligation to contribute persists even if third-party services are contracted to perform the activity.

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