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A taxpayer inquired which IAE heading should be used for the activity of converting containers for sale as dwellings or bathrooms. The DGT ruled that the activity must be registered under the metal structure manufacturing heading and, if installation services are also provided, under the metal assembly heading.
This ruling clarifies the correct tax classification for businesses involved in container repurposing, ensuring they are registered under the appropriate industrial headings for metalwork and assembly.
The tax team reviews your specific situation.
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