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A pharmacist has enquired whether they must register for an additional heading in the Economic Activities Tax (IAE) for conducting antigen tests and clinical analyses within their premises. The tax authority indicates that they must register under a different group from that of a standard pharmacy and explains how to allocate the floor space of the premises.
Pharmacists offering diagnostic services must ensure they are correctly registered under the appropriate tax headings to avoid non-compliance, which may involve splitting the premises' surface area between different activities.
The tax team reviews your specific situation.
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