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V0655-24 ·15 April 2024 ·consulta-vinculante Medium impact
Tax

No new IAE heading required to operate a warehouse open to the public

A fruit and vegetable trader operating outside a fixed establishment inquired whether a new IAE heading must be requested when acquiring a premises for use as a warehouse. The DGT ruled that the current heading already provides the necessary authorisation.

In 5 key points

How it affects those involved

This clarification provides legal certainty for traders regarding the scope of their existing tax headings when expanding their physical storage capacity.

Lifecycle

2024-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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