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V3803-15 1 December 2015 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Registration in different IAE headings required based on specific maintenance or cleaning activities

The inquirer asks how to classify a company involved in construction, renovations, and comprehensive building maintenance. The DGT rules that while general construction and renovations fall under one heading, specific maintenance activities (such as swimming pools, gardening, fire safety, and lifts) require registration under their own specific rubrics.

The question raised

Classification in the Tax on Economic Activities.

The DGT's ruling

The activity of complete construction, repair, and maintenance of buildings is classified under heading 501.1. However, specific services such as swimming pool maintenance (921.9), gardening (911), fire protection systems (699), or elevators (692) require registration under their corresponding headings. The subcontracting of these services does not alter the tax liability if the taxable person coordinates, supervises, and manages the activity, assuming responsibility towards the client.

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