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V0357-25 ·19 March 2025 ·consulta-vinculante Medium impact
Tax

Different IAE headings required for tent making, sale and installation

A private individual asks which IAE headings to use for the activities of making, selling and installing tents. The DGT states that separate headings must be used depending on the nature of each activity.

In 6 key points

Lifecycle

2025-03-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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