Skip to content
Back to index
V2501-25 15 December 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Leasing of textile garments to companies must be taxed under IAE heading 856.1

A company asks which IAE categories apply to leasing textile garments to businesses. The DGT confirms it should be classified under the leasing of consumer goods.

The question raised

Question posed: The question is raised as to which tax categories must be registered.

The DGT's ruling

The activity of renting textile garments to companies must be registered under heading 856.1 of the first section of the Tariffs, corresponding to the rental of consumer goods. This heading specifically includes the rental of clothing as a specialized service.

Email
Contact