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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company importing materials, processing them, and marketing the resulting products sought clarification on whether it needed to register under trade categories. The DGT ruled that, as it performs an industrial activity, registration under industrial categories already permits the wholesale and retail sale of the processed products.
Companies engaged in manufacturing or processing activities do not need separate trade registrations to sell their finished goods, simplifying tax compliance under the IAE.
The tax team reviews your specific situation.
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