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New guides on the latest Spanish tax and immigration developments.
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An individual seeks clarification regarding their IAE classification, VAT liability for their services, and the application of IRPF reductions. The DGT determines the relevant IAE headings based on the specific activity and establishes the rules for location and expense deduction.
This ruling clarifies how self-employed individuals must categorise their activities for tax purposes and defines the strict criteria for deducting household expenses when working from home.
The tax team reviews your specific situation.
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