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V0978-25 ·10 June 2025 ·consulta-vinculante Medium impact
Tax

Construction UTEs must be registered in group 508 or relevant rubrics

The DGT clarifies that a UTE carrying out construction activities must be registered in group 508; if it carries out activities outside construction, it must be registered in the corresponding rubrics.

In 6 key points

Lifecycle

2025-06-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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