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V2375-21 20 August 2021 · SG de Tributos Locales Criterion in force
OTRO · iae

Registration in two different IAE headings is required for the installation and wholesale of locksmithing products

A company inquires whether it may register under a heading different from carpentry and locksmithing for its activity of selling and repairing locks. The DGT responds that it must register under two different headings: one for installation and another for wholesale trade.

The question raised

Question posed: Asks whether it may register under a heading other than 505.5, "Carpentry and locksmithing".

The DGT's ruling

The taxpayer must register for each activity classified independently in the IAE Tariffs. For the installation, repair, and maintenance of locks and armored doors, heading 505.5 applies. For the wholesale of such items, heading 615.3 applies.

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