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V3045-16 30 June 2016 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Bricklaying activities must be classified under heading 501.3 rather than group 699 of the IAE Tariffs

A professional performing bricklaying work for an insurance company enquired whether they should register under heading 699 ('Other repairs n.e.c.'). The DGT ruled that specific construction or installation headings must be used, depending on the nature and scope of the work.

The question raised

The querent wishes to know whether, by performing said activity, they must be registered under heading 699 of the first section of the Tariffs, which classifies "Other repairs n.e.c.".

The DGT's ruling

Classification within the IAE Tariffs is carried out according to the material nature of the activity. Masonry work and small construction works are categorized under heading 501.3, provided they do not exceed the budget or surface area limits indicated in its attached note. If the works are specific and specialized, they must be classified under their corresponding rubric in group 504. Group 699 for 'Other repairs n.e.c.' is only used for services that do not have an express classification in any other rubric.

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