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A taxpayer has requested clarification on which Economic Activities Tax (IAE) headings they must register under for performing various household repairs (electricity, locksmithing, carpentry, etc.). The DGT has ruled that the taxpayer must register under each specific heading for the activities they carry out, or alternatively, opt for the construction group.
This ruling clarifies the registration requirements for multi-disciplinary service providers, highlighting the choice between granular registration or grouping under specific construction categories.
The tax team reviews your specific situation.
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