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Una empresa que elabora vinos espumosos y también fabrica el vino base (que no vende) consulta si le aplica la regla de simultaneidad de actividades. La DGT indica que, si se cumplen los requisitos de la regla 7ª de la Instrucción del IAE, deberá pagar la cuota del epígrafe de vinos espumosos más el 50% de la de vinos de mesa.
The tax team reviews your specific situation.
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