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V2031-18 9 July 2018 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Construction JVs must register under group 508 without fee if performing activities in division 5

A Joint Venture (JV) sought guidance on how to classify its waterproofing supply and execution activities within the IAE. The DGT clarifies that construction JVs must register under group 508 without paying a fee, provided the activity is classified as construction.

The question raised

Classification of the activity in the Economic Activities Tax Tariffs.

The DGT's ruling

Temporary Joint Ventures (UTE) performing construction activities must be registered in group 508 of the first section of the Tariffs, without payment of fees according to their note. Group 508 only includes construction activities from the 5th division, therefore, if the UTE performs other activities unrelated to construction, it must be registered in the headings corresponding to each activity. The supply of waterproofing materials does not constitute a separate activity if it is indissolubly linked to the installation and is not sold in isolation.

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