Motorhome repair companies must pay tax under IAE heading 691.2

Correct classification in the Economic Activities Tax (IAE) is a critical aspect in determining the tax burden of technical service companies. Recently, the Directorate General of Taxes (DGT) has clarified the treatment applicable to the maintenance and adaptation activities of special vehicles, specifically in the case of motorhomes.

What the DGT has ruled

The ruling analyzes the correct heading for the activity of repairing accessory installations, such as the replacement of furniture or decorative elements in motorhomes. The binding body establishes that these types of services must be classified under heading 691.2 of the first section of the IAE Tariffs.

However, the resolution introduces important nuances depending on the nature of the activity:

• If manufacturing exists: If the company not only repairs but also manufactures said accessory installations, the registration must be made under group 363 of the first section.
• If the sale of parts exists: Registration under the repair heading does not authorize the sale of parts without prior installation; to carry out this commercial activity, a different heading would be required.

What it means for you

For companies in the special vehicles sector, this resolution delimits the scope of their declared activity. If your business model is limited to labor and the replacement of existing elements, heading 691.2 is appropriate. However, if the activity includes the own production of accessories or the commercialization of components independently of the installation, the current IAE registration could be insufficient or incorrect.

What should be done

It is necessary to analyze the current business model to verify whether the declared activity matches the operational reality. If the company manufactures its own decorative elements or furniture for motorhomes, it must evaluate switching to group 363. Likewise, if there is an intention to sell spare parts or accessories without performing the installation, the corresponding commercial heading must be identified to avoid contingencies with the Administration.