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V3213-17 15 December 2017 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Gas inspections and minor repairs without installation fall under IAE heading 699

A query was made regarding which heading of the Business Activity Tax (IAE) applies to boiler, cooker, and gas installation inspections, alongside minor repairs that do not involve installation. The Directorate-General for Traffic (DGT) determines that the group of activities not elsewhere classified must be applied.

The question raised

Classification within the Economic Activities Tax Tariffs.

The DGT's ruling

The activity of performing gas inspections and minor repairs, excluding installation, must be registered under group 699 of the first section of the IAE Tariffs, corresponding to "Other repairs n.e.c.". This classification is made in accordance with rule 8 of the Instruction for activities not specified in the Tariffs, applying the heading to which they most closely resemble by their nature.

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