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V1837-14 10 July 2014 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Sale of boilers, radiators and air conditioning must be taxed under IAE heading 653.2

A query was raised regarding whether the sale of radiators, boilers, air conditioning units, and water softeners for installation falls under IAE heading 653.2 or 653.4. The DGT has determined that these products are classified under heading 653.2.

The question raised

It is desired to know whether, for the activity of selling water radiators, gas and diesel boilers, air conditioning units, and water softeners for subsequent installation, registration must be made under heading 653.2 or heading 653.4, both of which belong to the first section of the Economic Activities Tax Schedules.

The DGT's ruling

Water radiators, gas and diesel boilers, air conditioning units, and domestic water softeners are included under heading 653.2. Registration under this heading authorizes the installation and repair of such devices. If elements of this type are installed that have not been marketed by the holder themselves, registration must also be completed under the corresponding heading.

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