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V0223-20 ·3 February 2020 ·consulta-vinculante Medium impact
Tax

Online sale of music by the author classified as artistic activity under IAE

A musical author residing in Spain requested guidance on how to classify the online sale of their works via foreign portals. The DGT has determined that the activity is artistic and falls under group 039 of the IAE Tariffs.

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Lifecycle

2020-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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