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V5435-26 4 August 2026 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Key fob programming and lock repair are included under IAE heading 691.2

A company has requested clarification on which IAE headings apply to the programming of electronic key modules and the repair of mechanical locks. The DGT has ruled that these activities fall under the heading for vehicle repair.

The question raised

The company is going to carry out the activity of programming modules or electronic control units for automobile and motorcycle keys. Additionally, it may perform some repair of mechanical locks in the automobile. All of this will be carried out in a permanent establishment or premises.

The DGT's ruling

The programming of modules or control units for vehicle keys consists of synchronizing the chip with the control unit, an activity that must be taxed under heading 691.2 of the first section of the Tariffs. This heading includes the repair of any element or part of vehicles, which also permits the repair of mechanical locks and the replacement of parts. If accessories were also sold, an additional commercial heading would be required.

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