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V1023-23 ·26 April 2023 ·consulta-vinculante Medium impact
Tax

IAE liability depends on actual activity; creation of scientific texts may be VAT exempt

A self-employed professional seeks clarification on IAE, VAT, and IRPF taxation regarding scientific report services and technical assistance provided to a Belgian association. The DGT clarifies that IAE registration must reflect the true nature of the activities and that the creation of scientific texts may be exempt from VAT.

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2023-04-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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