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V1668-14 30 June 2014 · SG de Tributos Locales Criterion in force
OTRO · iae

Specific tax headings required for the sale and repair of heating or air conditioning appliances

A company inquired whether tax headings for plumbing and climate control installations cover the sale and repair of equipment. The DGT ruled that these headings do not authorise the sale of appliances, meaning an additional registration under a retail trade heading is required.

The question raised

Information is requested regarding whether heading 504.2 "Plumbing installations" or 504.3 "Cooling, heating and air conditioning installations", both from the first section of the Tariffs, encompass both the sale of boilers, equipment, and installations, as well as the arrangement and repair thereof.

The DGT's ruling

Headings 504.2 and 504.3 of the IAE Tariffs do not authorize the sale of the devices or elements that are the subject of the installation. If the company sells the devices, it must register under heading 653.2. If, in addition to installing devices sold by itself, it is going to carry out the installation and repair of cooling, heating, or air conditioning equipment that it has not sold, it must register under the installation headings and under heading 691.1 for repair.

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