Skip to content
Back to index
V1590-17 20 June 2017 · SG de Tributos Locales Criterion in force
OTRO · iae

Mobile phone top-ups via third-party terminals classified under IAE heading 969.7

A petrol station with an on-site shop intends to offer mobile phone top-ups using terminals owned by an external company. The DGT has determined that this activity is not covered under the mixed trade heading and must instead be classified under the heading for other automatic machines.

The question raised

It is desired to know whether heading 662.2 of the first section of the IAE authorizes the activity of mobile phone recharging through terminals provided by SOLRED. If not, the classification of said activity within the IAE Tariffs.

The DGT's ruling

Mobile phone recharging through terminals is not included under heading 662.2 of mixed or integrated commerce. This activity must be classified under heading 969.7 of the first section of the IAE, corresponding to other automatic machines. If the holder of the premises is also the owner of the machine, they must pay both quotas: the national and the minimum municipal. However, the inquirer is exempt from the payment of the tax according to the Local Treasury regulations.

Book your free first meeting