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V1171-16 ·22 March 2016 ·consulta-vinculante Medium impact
Tax

IAE classification depends on the nature of carpentry and pallet repair activities

A query was made regarding which IAE headings correspond to carpentry, grate manufacturing, and pallet repair activities, and which IRPF estimation method applies. The DGT indicates that classification depends on whether the repair involves a substantial transformation and the purpose of the grates, noting that the direct estimation method must be applied for IRPF.

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2016-03-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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