Skip to content
Back to index
V3097-21 13 December 2021 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Installation of glass sold under IAE heading 653.4 is permitted

The applicant inquired whether the sale and installation of glass to insurance companies falls under IAE heading 653.4. The DGT ruled that said heading permits the installation of the materials being traded.

The question raised

Is the classification of the activity under heading 653.4 of the first section of the Tariffs "Retail sale of construction materials and sanitary articles and furniture" correct?

The DGT's ruling

The activity of selling glass is classified under heading 653.4 of the first section of the IAE Tariffs. According to the note attached to said heading, taxpayers are authorized to install the glass they sell. Therefore, the payment of the fee for this heading authorizes installation without the need to pay taxes under another rubric.

Book your free first meeting