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V3188-20 23 October 2020 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Requirement to register under repair tax headings when activity is managed via subcontracting

A company selling hearing aids has enquired whether it must register under a repair tax heading. The DGT has ruled that registration is required only if the company performs such activity, even if the physical execution is subcontracted, provided that the company coordinates and manages the service.

The question raised

It is desired to know whether the company must be registered under heading 691.9 of the first section of the Tariffs, relating to the provision of repair services.

The DGT's ruling

If the company organizes on its own account the means or resources to intervene in the distribution of a repair service, even if it subcontracts the material execution, it must be registered under the corresponding heading. In the case of hearing aid repair, heading 691.9 applies. By subcontracting and not having its own equipment for repair, the quota shall be calculated solely based on the surface area element of the premises, without taking into account the installed power.

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