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V0319-24 ·5 March 2024 ·consulta-vinculante Medium impact
Tax

IAE registration depends on whether luxury goods sales are wholesale or retail

A taxpayer has requested clarification on which IAE heading applies to the sale and distribution of luxury goods. The DGT stated it cannot determine the specific heading without further information, but explained the applicable rules depending on whether the activity is wholesale or retail.

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2024-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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