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V1021-18 ·23 April 2018 ·consulta-vinculante Medium impact
Tax

Registration required under two IAE headings: one for premises rental and another for furniture

An individual has enquired about the classification of an activity involving the rental of a premises adapted for birthday parties. The DGT has indicated that registration must be made under two distinct IAE headings: one for the property and another for the furniture, although as an individual, the person will be exempt from paying the tax.

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2018-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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