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V3280-20 4 November 2020 · SG de Tributos Locales Criterion in force
OTRO · iae

IAE classification depends on whether waste management is an agency, consultancy, or industrial activity

A company specialising in electrical waste treatment has requested clarification regarding its classification under IAE tax rates. The DGT has determined that the classification varies depending on whether the entity acts as an organising agent, a technical advisor, or transforms products through industrial processes.

The question raised

Given the doubt as to whether the classification within the aforementioned headings is correct, it is desired to know, where applicable, what the correct classification would be in the Tariffs for the activities indicated in the Description of Facts.

The DGT's ruling

The organization of waste management as an agent is classified under heading 921.6. Technical advisory services without organizing management correspond to heading 843.9. If chemical products are marketed without transformation, the wholesale trade heading (616.6) applies. If the products have undergone industrial transformation, the activity is industrial and is classified under group 253.

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