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A speech therapist has requested clarification on which IAE heading applies to the manufacturing and sale of a patented vocal resonance tube. The DGT has determined that the activity must be registered under group 392, which covers the manufacture of medical-surgical material and orthopaedic appliances.
This ruling clarifies the specific tax classification for manufacturers of specialised speech therapy devices, ensuring correct registration under the Economic Activities Tax (IAE).
The tax team reviews your specific situation.
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