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V0347-21 ·24 February 2021 ·consulta-vinculante Medium impact
Tax

Subcontracted manufacturing and online clothing sales are subject to IAE

A taxpayer intends to sell clothing featuring original designs manufactured by an external company via printing. The DGT has ruled that the taxpayer must register under both the graphic printing heading and the retail sale of clothing heading.

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Lifecycle

2021-02-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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