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V1412-24 ·13 June 2024 ·consulta-vinculante Medium impact
Tax

Wholesale of construction materials does not permit the sale of hardware products

A company enquired whether its registration under the construction materials category allowed it to sell hardware products. The DGT ruled that it must register under a specific category for hardware.

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2024-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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