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V0061-26 ·13 January 2026 ·consulta-vinculante Medium impact
Tax

Registration under manufacturing epigraph does not permit machinery leasing

A manufacturer of lifting machinery asks whether registration under epigraph 325.4 allows it to lease its products to third parties. The DGT responds that such registration only authorises the sale of products manufactured at the same site, not leasing.

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Lifecycle

2026-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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