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A taxpayer queried whether renting classrooms with equipment constitutes an economic activity and how it should be classified under the IAE. The DGT has ruled that it is indeed an economic activity and must be taxed under group 848, pertaining to flexible office or coworking services.
Businesses providing equipped spaces for rent must ensure they are correctly registered under IAE group 848 to comply with tax regulations regarding flexible office services.
The tax team reviews your specific situation.
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