Doctrine by topic · DGT Observatory

Vehicle Repair: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2014–2026

Current position

The repair of vehicles and their electrical components, such as radios, screens, or key control unit programming, is classified under heading 691.2 of the IAE (Economic Activities Tax). This heading allows for the repair of any vehicle element and the replacement of parts. However, registration under this heading does not authorize the sale of parts without installation or the manufacture of accessory installations.

The DGT's position remains constant regarding the classification of vehicle repair under heading 691.2. Throughout various rulings, the scope of this heading has been clarified, extending it to the repair of electrical components and module programming, while maintaining the distinction from manufacturing or the sale of parts without assembly.

Turning points

  1. V0225-20

    It is established that subcontracting the material execution does not alter the classification under heading 691.2, provided that the taxpayer manages and takes responsibility for the result.

  2. V0624-26

    A distinction is made between the repair of automotive electrical components (heading 691.2) and the repair of household appliances (heading 691.1).

Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V5435-26 4 Aug 2026

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

SG de Tributos Locales
impuesto sobre actividades económicasepígrafe de tarifasreparación de vehículosprogramación de módulosinstalación de accesorios TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78Tarifas del IAE — RDLeg 1175/1990 art. 654.2
Affects CompanyExpat · Non-residentIndividual
V0624-26 19 Mar 2026

Different IAE headings apply for household and vehicle component repairs

SG de Tributos Locales
impuesto sobre actividades económicasepígrafereparación de aparatos eléctricosreparación de vehículosexención TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79.1
Affects CompanyExpat · Non-residentIndividual
V0143-26 27 Jan 2026

Taxable under IAE section 691.2 for repairs to caravan accessories

SG de Tributos Locales
iaéepígrafereparación de vehículosfabricación de componentestarifas TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1Tarifas del IAE — RDLeg 1175/1990 art. Regla 2ª
Affects CompanyExpat · Non-residentIndividual
V0358-25 19 Mar 2025

Vehicle repair classification in IAE depends on rail transport use

SG de Tributos Locales
iaeepígrafereparación de vehículosmaterial ferroviariovehículos de obra pública TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79
Affects CompanyExpat · Non-residentIndividual
V0339-14 11 Feb 2014

VAT on vehicle repairs for persons with reduced mobility is taxed at 4%

SG de Impuestos sobre el Consumo
tipo impositivo reducidoreparación de vehículospersonas con movilidad reducidaadaptación de vehículostipo general LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.2.1.4º
Affects CompanyExpat · Non-residentIndividual
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