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V0015-23 ·10 January 2023 ·consulta-vinculante Medium impact
Tax

Manipulating tiles to install windows does not require a new tax heading if part of the installation

A carpentry and locksmith professional asks whether they must register under a different tax heading for handling tiles when installing windows. The DGT responds that this is unnecessary if the manipulation is part of the assembly or installation process, but required if the tile work constitutes a separate activity or is merely ancillary.

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2023-01-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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