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V1056-16 ·16 March 2016 ·consulta-vinculante Medium impact
Tax

Securities agency activity without secondary market trading taxed under IAE heading 831.9

A securities agency requested clarification regarding its applicable IAE heading and whether multiple floors within the same building are considered independent premises. The DGT ruled that its activity falls under heading 831.9 and that the floors constitute a single premises.

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2016-03-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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