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V2316-25 27 November 2025 · SG de Tributos Locales Criterion in force
OTRO · iaé

Operating a fuel station requires registration in several IAE commercial headings

A company asks which IAE headings apply to fully operating a foreign fuel station. The DGT determines that the activity is commercial and must be taxed under specific headings according to the products and services sold.

The question raised

It is asked whether, due to the activities described, registration is required under the following tax headings:

The DGT's ruling

The activity of operating a service station is commercial in nature and not that of a commercial intermediary. The company must register under headings 655.2, 655.3, 662.2, 646.4 and 751.5 of the first section of the IAE Tariffs. There is no double taxation with the owner of the station, as these are two distinct taxpayers performing different economic activities.

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