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V1886-20 10 June 2020 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Assembly of refrigeration enclosures without machinery sales must be classified under IAE heading 504.8

A query was raised regarding whether IAE heading 504.3 allows for the assembly of refrigeration enclosures without the sale of machinery. The DGT has determined that this activity must be classified under heading 504.8.

The question raised

Whether said heading authorizes the performance of the activity of assembling refrigeration and temperature-controlled enclosures, without selling or providing the machinery and components necessary for the installation or assembly thereof.

The DGT's ruling

The assembly of refrigeration and temperature-controlled enclosures, without selling or providing the necessary machinery or components, must be classified under heading 504.8 of the first section of the Tariffs. This heading authorizes the performance of all types of industrial installations, including heating and cooling installations, but does not permit the provision or sale of the components or machinery that are the subject of the assembly.

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