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V0094-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Exclusive dining service for hostel guests does not require additional IAE fee

A company has requested clarification on whether a dining service provided solely to its guests should be included in IAE group 682. The DGT has ruled that, as the service is provided by the owner exclusively for their clients, it is considered a complementary service that does not require an additional fee.

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Lifecycle

2024-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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