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V0307-23 ·16 February 2023 ·consulta-vinculante Medium impact
Tax

The repair of furniture upholstery must be taxed under heading 691.9 and not under 699

A taxpayer asks whether their activity of repairing and replacing upholstery should be included under the heading 'other n.e.c. repairs'. The DGT determines that specific headings must be used according to the nature of each task.

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2023-02-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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