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Following an inspection, a company inquired whether it could be classified under multiple IAE headings based on an expert certificate. The DGT ruled that classification depends on the material nature of the products and that the company must register for all headings corresponding to the activities it actually performs.
Companies must ensure their IAE registration accurately reflects the physical composition of their products rather than relying solely on expert certifications, potentially increasing tax obligations if multiple activities are identified.
The tax team reviews your specific situation.
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