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V5352-16 19 December 2016 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Registration in the IAE is not required for in-house repairs if no services are provided to third parties

A company has enquired whether it must register under specific IAE headings for repairs if it carries out maintenance on its own vehicles and furniture using its own employees. The DGT has ruled that registration is unnecessary provided these tasks do not constitute an economic activity directed at third parties.

The question raised

The taxpayer wishes to know whether, regarding the maintenance and minor repairs of its delivery vehicles and the repair of damaged furniture in its warehouse, in both cases carried out by company employees and without invoicing, it is also necessary to register in the headings corresponding to said repairs.

The DGT's ruling

The use of own means of transport or repairs in own workshops shall not be considered an economic activity, provided that services are not rendered to third parties. Therefore, vehicle and furniture repairs carried out by the company itself do not require registration in specific IAE headings if such services are not offered to others.

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