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V0577-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Fireworks assembly and display must be taxed under heading 999 of section one of the IAE

A company sought clarification on whether it should be classified under the heading for the manufacture of pyrotechnic articles or that for outdoor shows. The DGT has determined that, as it is an unspecified service provision activity, it falls under the heading for activities not elsewhere classified.

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2024-04-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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