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V3043-16 30 June 2016 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Taxation for awning and blind sales and installation must fall under carpentry and retail headings

A company sought clarification on whether its activity of selling and installing awnings and PVC elements was correctly classified under headings 505.5 and 653.5 of the IAE. The DGT ruled that the company must register under both headings by applying the rule for similar activities.

The question raised

The taxpayer wishes to know whether they are correctly classified under heading 505.5, "Carpentry and locksmithing", and under heading 653.5, "Retail trade of doors, windows and blinds, moldings and frames, floorboards and parquet-mosaic, basketry and cork articles", both of which belong to the first section of the Tariffs.

The DGT's ruling

The company must be registered under heading 505.5, Carpentry and locksmithing, for the installation of doors, windows, blinds, and awnings. Likewise, it must be taxed under heading 653.5, Retail trade of doors, windows and blinds, moldings and frames, floorboards and parquet-mosaic, basketry and cork articles, for the sale of awnings. In both cases, the inclusion of awnings and blinds is carried out through the application of the 8th rule of the Instruction for unspecified activities.

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