How is the transport of goods classified when it is carried out by a company whose main commercial purpose is not transport, but for which it is an auxiliary and necessary activity?

Question

DentroTest · Accepted Answer

Ancillary own-account transport (transporte privado complementario) is that carried out by companies or entities whose main activity is not providing transport services to third parties for hire, but which use vehicles to move their own goods or supplies as a necessary and direct complement to their industrial, commercial or service activity. By contrast, the terms ‘full load’ and ‘part load’ refer to the commercial and logistical arrangement in which the goods are consolidated or distributed within public transport of goods, not to the legal nature of the activity.

How is the transport of goods classified when it is carried out by a company whose main commercial purpose is not transport, but for which it is an auxiliary and necessary activity?

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