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V2404-17 21 September 2017 · SG de Tributos Locales Criterion in force
OTRO · arrendamiento de bienes muebles

Leasing of semi-trailers and tarpaulins classified under activities not elsewhere classified (n.e.c.)

A company requested guidance on how to classify the leasing of semi-trailers (refrigerated, container carriers) and tarpaulins under the IAE. The DGT has determined that semi-trailers fall under the heading for other means of transport, while tarpaulins fall under other movable goods.

The question raised

Classification in the Economic Activities Tax Tariffs.

The DGT's ruling

Classification in the IAE Tariffs is carried out according to the true material nature of the activity. The leasing of semi-trailers (refrigerated or container carriers) is classified under heading 855.9 of the first section, corresponding to 'Leasing of other means of transport n.e.c.'. For its part, the leasing of tarpaulins is classified under group 859 of the first section, as 'Leasing of other movable goods n.e.c. (without permanent staff)'.

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