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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A leather tanning company inquired whether it must register a new activity after renting a property to carry out specific stages of its production process. The DGT ruled that, as these are stages of the same activity without independent classification, the single premises criterion applies.
Companies performing different stages of a single production process across multiple locations may avoid multiple tax registrations if they constitute a single exploitation unit.
The tax team reviews your specific situation.
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