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V0704-17 ·16 March 2017 ·consulta-vinculante Medium impact
Tax

Requirement to register with the IAE for each premises used for wholesale trade

A company requested clarification on whether it must register with the Tax Administration Index (IAE) in specific municipalities for its wholesale trade activity if its products are sold in collaborators' establishments without the company owning its own premises there. The Directorate General for Taxes (DGT) ruled that registration is required only in the municipalities where it maintains its own premises for its activity, and there is no obligation to register in locations where it has no premises nor conducts sales operations.

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2017-03-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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