Skip to content
Back to index
V2593-19 23 September 2019 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

IAE classification depends on contract nature and vehicle type

A machinery leasing company has requested guidance on how to register for the Economic Activities Tax (IAE) and which tax quotas are applicable. The Directorate-General for Traffic (DGT) has ruled that classification depends on whether the contract constitutes a rental of movable property or a transport service, as well as the specific characteristics of the vehicles.

The question raised

It is desired to know the classification in the Tariffs for registration purposes, as well as the option for the type of quota. Concept of premises for Tax purposes and, where applicable, the accrual of the corresponding quota.

The DGT's ruling

Classification in the IAE Tariffs is carried out according to the true material nature of the activity and the type of contract. If it is the rental of movable property, heading 855.9 or group 852 applies depending on the use of the vehicles. If it is a transport contract, group 722 applies. The taxpayer may opt for the minimum municipal, provincial, or national quota when the rubric permits.

Book your free first meeting