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V0617-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Classification of fish trade depends on contractual stipulations and assumption of risk

A joint ownership entity selling fish in a supermarket seeks clarification regarding its classification for IAE, VAT, and IRPF purposes. The DGT states that the distinction between wholesale and retail trade depends on contractual provisions concerning the risk of the activity.

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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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