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V1101-18 ·27 April 2018 ·consulta-vinculante Medium impact
Tax

IAE taxation requires two headings for parapharmacy and cosmetics, with differentiated sectors for VAT

A medical entity requested clarification on the appropriate IAE heading for parapharmacy activities and the correct VAT management. The DGT ruled that the entity must pay tax under multiple headings depending on the products sold and must apply differentiated sectors for VAT when conducting both exempt and taxable activities.

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2018-04-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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