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A company has requested clarification regarding which IAE headings apply to the installation of plumbing for fire protection and the corresponding tax liability. The DGT clarifies that the classification depends on whether the activity is strictly plumbing or includes other systems, and that the taxpayer may choose between municipal, provincial, or national tax rates if multiple are assigned.
This ruling provides legal certainty for companies involved in fire protection systems regarding their tax classification and the selection of the most appropriate tax rate.
The tax team reviews your specific situation.
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