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V1775-22 27 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · recargo de equivalencia

Sale of air conditioning units subject to general VAT regime and mandatory direct estimation for IRPF

An appliance retailer has requested a ruling regarding IAE registration and the applicable VAT and IRPF regimes for selling air conditioning units. The DGT has determined that air conditioning units are classified as construction materials, which excludes them from the equivalence surcharge, and that the new activity will necessitate a transition to the direct estimation regime for IRPF purposes.

The question raised

The IAE heading under which the registration must be made for the new activity intended to be commenced.

The DGT's ruling

Air conditioning units are considered construction materials; therefore, their sale and repair are taxed under the general VAT regime, rather than the equivalence surcharge regime. As they are not subject to the equivalence surcharge, the sale of air conditioning cannot be taxed under the objective estimation method for Personal Income Tax (IRPF). In the initial year, activities may maintain different tax regimes, but in the following year, all must be taxed under the direct estimation method.

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